In re the Estate of Miller

New York Surrogate's Court

In re the Estate of Miller

115 Misc. 736

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

Opinion

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.

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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.

In re the Estate of Miller, 115 Misc. 736 (N.Y. Super. Ct. 1921).

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Opinion

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