Reports of Cases Argued and Determined in the Surrogates' Courts of the State of New York: With Annotations, Volumen1


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Página 118 - ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Página 173 - ... or shall be a remainder, reversion, or other expectancy, real or personal, the entire property or fund by which such estate, income, or interest is supported, or of which it is a part, shall be appraised immediately after the death of the decedent, and the market value thereof determined, in the manner provided in section eleven of this Act, and the tax prescribed by this Act shall be immediately due and payable...
Página 552 - Sec. 6. If any person whose husband or wife shall have absented himself or herself, for a space of five successive years, without being known to such person to be living during that time, shall marry during the lifetime of such absent husband or wife, the marriage shall be void only from the time that its nullity shall be pronounced by a court of competent authority.
Página 504 - ... shall value all such property, stocks, bonds or securities as are customarily bought or sold in open markets in the city of New York or elsewhere, for the day on which such appraisal or report may be required, by ascertaining the range of the market and the average of prices as thus found, running through a reasonable period of time.
Página 251 - next of kin ", includes all those entitled, under the provisions of law relating to the distribution of personal property, to share in the unbequeathed...
Página 582 - Chapman one-eighth interest, and at the date of the will and at the time of the testator's death the vessel was owned by these three persons; Frank Chapman's interest and Richard A.
Página 525 - Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time of the transfer, as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.
Página 234 - ... to fix the fair market value of property of persons whose estates shall be subject to the payment of any tax imposed by this article.
Página 573 - ... and not as the property or interest therein passing or transferred to individual legatees, devisees, heirs, next of kin, grantees, donees or vendees, and shall include all property or interest therein, whether situated within or without this state...
Página 128 - When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.

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