Case ID: ny-sup-ct_11/html/0799-01.html
Source: Caselaw Access Project
Author: {"author": "Learned, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

NORMAN COX and another, Administrators, etc., Appellants, v. WARREN S. WIGHTMAN and others, Respondents.
    
      Assignment of mortgage to esca/pe taxation — effect of.
    
    This action was brought to recover the amount of a mortgage collected by the defendants, which had been assigned by the plaintiffs’ intestate to the defendants’ testator. The plaintiffs claimed that the assignment was invalid, for the reason that it was made to enable their intestate to escape taxation. Held, that the assignment was valid to pass the title to the mortgage, and that as the intestate had. put his property out of his hands for the purpose of escaping taxation, the court would not help him to get it back.
    Appeal from a judgment in favor of the defendants, entered upon the report of a referee.
    
      E. H. Prindle, for the appellants.
    
      R. A. Stanton and Jenks & Matterson, for the respondents.
   Opinion by

Learned, P. J.

Present — Learned, P. J., Boardman and James, JJ.

Judgment affirmed, with costs.