119 N.Y.S. 914 | N.Y. App. Div. | 1909
Lead Opinion
Ellen M. Maverick by her will gave to the trustees of Greenwood Cemetery the sum of $250 in trust to invest the same and to expend the. income and interest derived therefrom in keeping her burial plot. “ in as good condition and repair as the said income will per
The order appealed from should be reversed, and the order fixing the tax upon the report of the appraiser affirmed.
Clarke and Houghton, JJ., concurred ; Ingraham and McLaughlin, JJ., dissented.
Dissenting Opinion
I am of the opinion that the bequest of $250 to the trustees of Greenwood Cemetery, even though it be considered a “ moderate sum,” is subject to a transfer tax. It is a transfer of property to such trustees and comes within the provisions of the statute, hi or do I see how such bequest can be treated as “a part of her burial
■ ' Ingraham, J., concurred.
Order reversed and order qn report of appraiser affirmed. Settle order on notice.