In re Clowes

Appellate Division of the Supreme Court of New York

In re Clowes

148 N.Y.S. 386, 163 A.D. 961, 1914 N.Y. App. Div. LEXIS 6898

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 26, 1914

StatusPublished

This text of 148 N.Y.S. 386 (In re Clowes) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re Clowes, 148 N.Y.S. 386, 163 A.D. 961, 1914 N.Y. App. Div. LEXIS 6898 (N.Y. Ct. App. 1914).

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Opinion

JENKS, P. J.

The sole question- is as to the correctness of the apportionment of the transfer tax so far as the personal property is concerned. The parties affected are M. Duryea, an aunt of the half blood of the intestate,. H. Wood, a niece, and M.- Hall, a grandnephew. We are of opinion that the niece and the grandnephew take in exclusion of the aunt. See subdivision 5, § 98, of the Decedent Estate Law (Consol. Laws, c. 13), as interpreted in In re Butterfield’s Will, 161 App. Div. 506, 146 N. Y. Supp. 671, 180 N. Y. St. Rep. 671, affirmed June 3, 1914. The burden of the tax must be borne accordingly.

The order is therefore reversed, with $10 costs and- disbursements, and the matter is remitted to the Surrogate’s Court of Nassau County. All concur.

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JENKS, P. J.

The sole question- is as to the correctness of the apportionment of the transfer tax so far as the personal property is concerned. The parties affected are M. Duryea, an aunt of the half blood of the intestate,. H. Wood, a niece, and M.- Hall, a grandnephew. We are of opinion that the niece and the grandnephew take in exclusion of the aunt. See subdivision 5, § 98, of the Decedent Estate Law (Consol. Laws, c. 13), as interpreted in In re Butterfield’s Will, 161 App. Div. 506, 146 N. Y. Supp. 671, 180 N. Y. St. Rep. 671, affirmed June 3, 1914. The burden of the tax must be borne accordingly.

The order is therefore reversed, with $10 costs and- disbursements, and the matter is remitted to the Surrogate’s Court of Nassau County. All concur.

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Bluebook (online)

148 N.Y.S. 386, 163 A.D. 961, 1914 N.Y. App. Div. LEXIS 6898, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-clowes-nyappdiv-1914.

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