Case ID: ny_226/html/0563-01.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 Earl H. Bacon, Deceased. The Comptroller of the State of New York, Appellant; Ruth Harding et al., Respondents.
    
      Matter of Bacon (Estate), 187 App. Div. 921, affirmed.
    (Argued February 25, 1919;
    decided March 11, 1919.)
    Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 15, 1919, which modified and affirmed as modified an order of the Orleans County Surrogate’s Court refusing to assess a transfer tax upon certain property formerly belonging to Earl H. Bacon, deceased, but transferred by him before his death. The appraiser’s report and the pro forma order confirming the same held that certain assignments of mortgages, gifts of certificates of deposit, certain deeds and other gifts were taxable as made in contemplation of death and intended to take effect in possession or enjoyment at or after the death of the decedent. The final order of the surrogate reversed the pro forma order in so far as it made the property transferred by the decedent in his lifetime liable to taxation and assessed a tax thereon and also held that the decedent did not die seized or possessed of any property mentioned in the appraiser’s report and that none of said property, or any part thereof, was subject to transfer taxation. The Appellate Division modified the order appealed from by imposing a tax upon the transfer of a farm, in the deed of which the decedent had reserved a life use, but affirmed the order of the surrogate in all other particulars, holding that the balance of the transfers made by the decedent were not hable for a transfer tax.
    
      Charles G. Signor for appellant.
    
      Gerald B. Fluhrer for respondents.
   Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Chase, Collin, Cuddeback, Hogan, McLaughlin, and Crane, JJ.