In re the Estate of Miller
This text of 115 Misc. 736 (In re the Estate of Miller) is published on Counsel Stack Legal Research, covering New York Surrogate's Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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]*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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
115 Misc. 736, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-of-miller-nysurct-1921.