In re the Estate of Burnham
In the Matter of the Transfer Tax Upon the Estate of William D. Burnham, Deceased. the Comptroller of the State of New York, Appellant; Joseph D. Tomlinson Et Al., Respondents
In re the Estate of Burnham, 134 N.E. 548 (N.Y. 1921)
Headnotes
Transfer tax — when gifts to municipal corporations of foreign state exempt from transfer tax.
Summary
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 15, 1921, which unanimously affirmed an order of the Westchester County Surrogate’s Court exempting from transfer tax certain legacies to the towns of Sharon and Bridgewater in the state of Connecticut for the benefit and relief of the poor or for the erection, equipment and maintenance of a public library or for public school purposes. The surrogate held the gifts to be exempt finder section 221 of the Transfer Tax Law.
Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.
Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: His cock, Ch. J., Hogan, Cabdozo, Pound, McLaughlin, Crane and Andrews, JJ.
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