New York Court of Appeals, 1908

In re the Transfer Tax Upon the Estate of Ripley

New York Court of Appeals · Decided April 14, 1908 · <italic>Per Curiam</italic>.

84 N.E. 1120; 192 N.Y. 536; 1908 N.Y. LEXIS 920 (North Eastern Reporter)

Cases that cite this one

18 later published cases cite this decision.

In re the Estate of Matthiessen (New York Surrogate's Court 1940)
Davison v. Commissioner (United States Board of Tax Appeals 1934)
Hancy v. Commissioner (United States Board of Tax Appeals 1929)
Estate of Thorndike (Cal. Ct. App. 1979)
In re the Estate of Rogers (N.Y. 1946)
In re the Estate of Grinnell (New York Surrogate's Court 1944)
In re the Estate of Duryea (N.Y. 1938)
In re the Estate of Lathers (New York Surrogate's Court 1938)
In re the Estate of Vanderbilt (New York Surrogate's Court 1937)
In re the Estate of Sandford (New York Surrogate's Court 1936)
In re the Estate of Irvin (New York Surrogate's Court 1930)
In re the Estate of Trumbull (New York Surrogate's Court 1921)
In re the Transfer Tax Upon the Estate of Chauncey (New York Surrogate's Court 1918)
In re the Transfer Tax Upon the Estate of Slosson (N.Y. 1915)
In re the Transfer Tax upon the Estate of Slosson (Appellate Division of the Supreme Court of New York 1915)
In re the Transfer Tax upon the Estate of Hoffman (Appellate Division of the Supreme Court of New York 1914)
In re the Appraisal of the Property of Smith (Appellate Division of the Supreme Court of New York 1912)
People of New York ex rel. Ripley v. Williams (New York Supreme Court 1910)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

The order appealed from should be affirmed, with costs, oh the ground that the power of appointment created by the will of Sidney Dillon in favor of Sidney Dillon Ripley was limited, and could only be exercised in favor of persons who did not take under the will. That is the meaning of the words in said will “ unless otherwise disposed of as directed by the last will of the one so dying.” The great grandchildren of Sidney Dillon took directly under his will, except as their interests may have been divested or cut down by a valid exercise of the power.

Cullen, Ch. J., Gray, Haight, Vann, Werner, Hiscock and Chase, JJ., concur.

Order affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.