Case Name: Matter of the Estate of Louise Tillinghast, Deceased
Court: New York Surrogate's Court
Jurisdiction: New York
Decision Date: 1916-02
Citations: 94 Misc. 50
Docket Number: 
Parties: Matter of the Estate of Louise Tillinghast, Deceased.
Judges: 
Reporter: New York Miscellaneous Reports
Volume: 94
Pages: 50–51

Head Matter:
Matter of the Estate of Louise Tillinghast, Deceased.
(Surrogate’s Court, New York County,
February, 1916.)
Taxes — transfer taxes — when transfer tax may be imposed — double taxation — Tax Law, § 220(6).
Under section 220(6) of the Tax Law, which provides that whenever a person shall exercise a power of appointment such appointment shall be deemed a transfer taxable in the same manner as if the property belonged absolutely to the donee of the power, a transfer tax may be imposed upon property passing under a power of appointment exercised by a life tenant.
The fact that such property was taxed as part of the estate of the donor of the power cannot prevent its taxation under said section of the Tax Law; the remedy of those interested in preventing double taxation is by a modification of the order entered in the estate of the donor of the power.
• Appeal from an order entered upon appraiser's report.
Dixon & Holmes (Jabish Holmes, of counsel), for executors et al.
Lafayette B. Gleason (Schuyler C. Carlton and Alexander Otis, with him on the brief, of counsel), for state comptroller.

Opinion:
Fowler, S.
This is an appeal by the executors of decedent's estate from the order entered upon the appraiser's report. The decedent was given a power of appointment under the will of her husband. She exercised the power over property valued by the appraiser at the sum of $95,000. This sum was taxed in the proceeding brought to assess a tax upon the estate of the donor of the power and the executors contend that it should not be taxed in the estate of the decedent herein.
Subdivision 6 of section 220 of the Tax Law provides that whenever a person shall exercise a power of appointment such appointment shall be deemed a transfer taxable in the same manner as though the property belonged absolutely to the donee of the power. The appraiser, therefore, was correct in reporting as part of the taxable assets of decedent's estate the value of the property over which she exercised the power of appointment. The fact that this property was taxed as part of the estate of the donor of the property cannot prevent its taxation under the section of the Tax Law above referred to. The remedy of those interested in preventing double taxation of the property passing by virtue of the exercise of the power of appointment is by a modification of the order entered in the estate of the donor of the power, as indicated in my decision in Matter of Estate of William E. Tillinghast, post, 76. Order, fixing tax affirmed.
Order affirmed.