Case ID: ny_234/html/0514-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of the Transfer Tax upon the Estate of Varona de Cordova, Deceased. The Tax Commission of the State of New York, Appellant; Evelyn de Cordova, as Executrix, Respondent.
    
      Transfer tax —■ where final vesting of estate is uncertain and transfer tax is accordingly fixed at highest rate order should he resettled «o as to show minimum as well as maximum amount of tax.
    
    
      Matter of De Cordova, 199 App. Div. 492, affirmed.
    (Argued June 2, 1922;
    decided July 12, 1922.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 13, 1922, which reversed an order of the New York County Surrogate’s Court denying a motion to resettle the order assessing a transfer tax upon the estate of Varona de Cordova, deceased. Under the will of testator, the rights, interests and estate of the transferees were dependent upon conditions whereby they might be defeated or abridged, and consequently in transfer tax proceedings the appraiser reported and the order fixing the tax provided for the payment of the tax at the highest rate possible under the Transfer Ta.x Law. The executrix paid the tax under protest, and made a motion to have the order fixing the tax amended so as to fix the minimum as well as the maximum amount of tax in order that the question of her right to the benefits of chapter 800 of the Laws of 1911 might be fairly presented for adjudication.
    
      Schuyler C. Carlton and Lafayette B. Gleason for, appellant.
    
      Joseph G. Deane and Philip A. Walter for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.