In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson
New York Court of Appeals
In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson, 51 N.E. 1090 (N.Y. 1898)
157 N.Y. 680; 11 E.H. Smith 680; 1898 N.Y. LEXIS 613
In Re the Succession Tax on a Trust Fund Created by the Third Item of the Last Will & Testament of Gibson
Opinion of the Court
Order affirmed, with costs, on the ground that this case is governed by the decision in the Seaman Case (147 N. Y. 69). The amendment to the Transfer Act (Chap. 284 of the Laws of 1897) did not operate to so change it as to warrant the giving now of a different construction. No opinion.
All concur.
Reference
- Full Case Name
- In the Matter of the Succession Tax on a Trust Fund Created by the Third Item of the Last Will and Testament of Henry B. Gibson, Deceased. James A. Roberts, Comptroller of the State of New York, Appellant; James M. Smith Et Al., Respondents
- Cited By
- 2 cases
- Status
- Published