Case Name: In the Matter of the Transfer Tax upon the Estate of John M. Bowers, Deceased. William C. Bowers et al., as Executors and Trustees et al., Respondents; The Comptroller of the State of New York, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1921-07-14
Citations: 231 N.Y. 613
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of John M. Bowers, Deceased. William C. Bowers et al., as Executors and Trustees et al., Respondents; The Comptroller of the State of New York, Appellant.
Judges: 
Reporter: New York Reports
Volume: 231
Pages: 613–613

Head Matter:
In the Matter of the Transfer Tax upon the Estate of John M. Bowers, Deceased. William C. Bowers et al., as Executors and Trustees et al., Respondents; The Comptroller of the State of New York, Appellant.
Transfer" tax — trust deeds made by decedent prior to his death — reservation of right to alter, amend or extend conditions of instrument — when property transferred not subject to transfer tax.
Matter of Bowers, 195 App. Div. 548, affirmed.
(Argued June 1, 1921;
decided July 14, 1921.)
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 21, 1921, which modified an order of the New York County Surrogate’s Court' assessing a transfer tax-upon the estate of John M. Bowers, deceased, by striking out the tax on the transfer of certain property set forth in certain trust deeds made by the decedent prior to his death. The deeds each provided: “ It is further expressly agreed that the party of the first part may at any time, and from time to time, with the approval of either one of the- said parties of the second part, or the survivor of them, or any one of their or his successors or successor, alter, amend or extend all or any of the terms or conditions of this instrument, and may, with like consent, confer new powers upon: the parties of the second part concerning the administration of their trust.” The comptroller contended that the gifts to the trustees should be considered as transfers which did not become absolute until the death of the testator.
Schuyler C. Carlton and Lafayette B. Gleason for appellant.
Francis M. Scott and Paul E. Whitten for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: His cock, Ch. J., Chase, Hogan, Cardozo, Pound, Crane and Andrews, JJ.