New York Surrogate's Court, 1921

In re the Estate of Miller

New York Surrogate's Court · Decided April 15, 1921 · Cohalan

115 Misc. 736

Counsel

Stewart & Shearer (M’Cready Sykes, of counsel), for United- States Trust Company of New York, executor, and for city of Duluth, Minn., for motion., Lafayette B. Gleason (Schuyler C. Carlton, of counsel), for New York State Comptroller, opposed.

Opinion of the Court

Cohalan, S.

The application for reargument of the appeal from the order fixing tax in this matter is granted. The bequest to the city of Duluth in trust *737“ for the establishment of a free and public hospital ” is exempt from the transfer tax, as it appears that the city is empowered by its charter to receive- gifts for such purpose. Matter of Burnham, 112 Misc. Rep. 560; affd., 196 App. Div. 907. The order appealed from in so far as it provides for imposition of a tax on the bequest to the city of Duluth, is reversed. Submit order on notice modifying taxing order in accordance with this decision.

Order reversed.

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