Matter of: PAGE ..59, 86 Edson, 38 App. Div. 19, 56 N. Y. S. 409, affd., 159 N. Y. 52 434 Embury, 19 App. Div. 214, 45 N. Y. S. 881, affd., 154 N. Y. .vii, 198, 378 Fay, N. Y. Law Journal, Dec. 29, 1908, 62 Misc. Rep. 154.. 54 Fayerweather, 143 N. Y. 114.... Field, 36 Misc. Rep. 279, 73 N. Y. S. 512. 96, 97 .vi, 43, 330, 331, 396 Fisch, 34 Misc. Rep. 146, 69 N. Y. S. 493. 57 N. Y. S. 786, 160 N. Y. 87. Flagg v. Bradford, 181 Mass. 315..... Flynn v. McDermott, 183 N. Y. 62.. Foreign Held Bonds Case, 15 Wall. 300. 406 .447, 452 .283, 412 .13, 282, 591 460 .200, 268, 321, 377, 378 350 57 225 77 Fowler v. Butterly, 78 N. Y. 68.. Francis, 121 App. Div. 129, affd., 189 N. Y. 554..299, 300, 302, 304 Fuller, 62 App. Div. 428, 71 N. Y. S. 40... .5, 385, 512 .551, 557 .572, 576 *In the appraisal of the estate of Margaret Eppig a bequest of $2,500 was given to the executors (who were decedent's children), $2,000 thereof to be applied by them from time to time, in their discretion, to the payment of the expense of Roman Catholic masses for the repose of decedent's soul, and $500 thereof for the repose of the souls of decedent's parents. This bequest was taxed at 1 per cent., presumably because the executors were in the 1 per cent. class of taxable persons. The comptroller appealed, claiming that the tax upon this bequest to the executors was taxable at 5 per cent. without reference to the relationship of the executors to the decedent, and the surrogate held that by decedent's will there was a gift to the executors for a religious use upon a valid and effectual trust, the direction as to their use of this bequest of $2,500 being absolute, and that the transfer should be taxed at the rate of 5 per cent. Matter of Eppig, N. Y. Law Journal, June 19,1909, Surrogate Ketcham. Matter of: PAGE. Garland, 88 App. Div. 380, 84 N. Y. S. 630... .277, 279, 298 .66, 69 Gibbes, 84 App. Div. 510, 83 N. Y. S. 553, affd., 176 N. Y. Gibbs, 60 Misc. Rep. 645.. 105 188 .229, 265 .246, 253, 256 Gibson, 33 App. Div. 628, 53 N. Y. S. 1104, affd., 157 N. Y. Gihon, 169 N. Y. 443.. Gilkinson v. Third Ave. R. R., 47 App. Div. 472...... Goelet, 78 N. Y. S. 47. Goodrich, 86 Hun, 194, 33 N. Y. S. 382. 94 .29, 316, 484, 485, 506 104 .57, 237, 238 79 512 .247, 253, 254 280 Gordon, 186 N. Y. 471... Gostenhofer, N. Y. Law Journal, June 3, 1909.... .....405, 417, 422 Gould, 19 App. Div. 352, 46 N. Y. S. 506 (modified other points, Graves, 52 Misc. Rep. 433. .89, 98, 308 ...76, 104 Green, 153 N. Y. 223....30, 36, 47, 118, 121, 128, 261, 319, 345, 544 496 Griswold v. Griswold, 4 Bradf. 216..... 487 Grosvenor, 124 App. Div. 331 (126 App. Div. 953, affd., 193 N. Y. Mem.)..... ...217, 495 Guggenheim, 116 App. Div. 914, 189 N. Y. 561....... Hackett, 14 Misc. Rep. 282, 35 N. Y. S. 1051..... .321, 341, 575 Hall, 27 N. Y. St. R. 133, 7 N. Y. S. 595... Hallenbeck v. Hallenbeck, 103 App. Div. 109. 348 454 279 310 88 76 .282, 590 361 556 Matter of: PAGE. Hamilton, 148 N. Y. 310.............. Hamilton v. Rathbone, 175 U. S. 414.. Hanford, 101 App. Div. 612, 92 N. Y. S. 1127.... 305 242 292 .353, 354 .43, 140, 196, 396 Harder, 124 App. Div. 77, 108 N. Y. S. 154.... 294 906 .... 134 Hartmann, N. Y. Law Journal, Feb. 8, 1904.. Heillman, 116 App. Div. 186.... Healy, N. Y. Law Journal, Jan. 15, 1908. 342 377 .87, 266 311 258 491 Heller, N. Y. Law Journal, July 16, 1904.. 331 Heller, N. Y. Law Journal, Nov. 11, 1903...... Hendricks, 18 N. Y. St. R. 989, 3 N. Y. S. 281.. Higgins, 55 Misc. Rep. 175. Hiles v. Fisher, 144 N. Y. 306.. .60. 244 Hitchins, 43 Misc. Rep. 485, 89 N. Y. S. 472, 101 App. Div. 612, affd., 181 N. Y. Mem., no op.. Hoffman, 76 Hun 399, 27 N. Y. S. 1086.. Hoffman, 42 Misc. Rep. 90, 85 N. Y. S. 1082.. 304 78 .27, 130, 475, 476 537 .486, 487 Hoffman, 143 N. Y. 327....vi, 2, 13, 14, 30, 278, 279, 281, 282, 457 Howe, 86 App. Div. 286, 83 N. Y. S. 825, affd., 176 N. Y. Howe, 112 N. Y. 100. Howell, 34 Misc. Rep. 40, 69 N. Y. S. 505. .147, 187, 317, 470 v, 31, 590 .306, 465 .322, 340, 343, 475 PAGE. 322, 323, 475 .321, 378 .55, 95, 474 Matter of: ..... 593 344 Hulse, 39 N. Y. St. R. 402. Hunt, 86 Hun 232.. Huntington, 168 N. Y. 399. 513, 539 85 288 306 Hurcomb, 36 Misc. Rep. 755, 74 N. Y. S. 475...58, 87, 220, 265, 266 276 Hutchinson, N. Y. Law Journal, Jan. 13, 1905, affd., 105 App. Div. 487 ..... .472, 474, 497 174 239 506 .410, 411 Hutton v. Benkard, 92 N. Y. 295. Hyde v. Woods, 94 U. S. 524.. Irish, 28 Misc. Rep. 647, 60 N. Y. S. 30..... Irwin, 36 Misc. Rep. 277, 73 N. Y. S. 415.. Jackson v. Tailer, 41 Misc. Rep. 36, 83 N. Y. S. 567........ 323 James, 144 N. Y. 6....... James, N. Y. Law Journal, Nov. 1, 1905... Johnson, 37 Misc. Rep. 542, 75 N. Y. S. 1046. Johnson, 47 N. Y. St. R. 391, 19 N. Y. S. 963.. Jones, 5 Dem. 30... Jones, 28 Misc. Rep. 356, 59 N. Y. S. 983. Jones, 69 App. Div. 237, reversed in part, 172 N. Y. 575... Jones, 54 Misc. Rep. 202. .45, 55, 265, 426, 427 Jones (not reported - Chautauqua Co.).... Katz, N. Y. Law Journal, June 29, 1908.. Kelly, 29 Misc. Rep. 169, 60 N. Y. S. 1005. Kelly v. Beers, 194 N. Y. 60. 18, 374, 518, 555 117 420 .275, 286 50 33 397 .15, 29, 124, 319 .307, 414, 536 .72, 73 73 Matter of: PAGE. Kelly v. Albany Trust Co., 124 App. Div. 99...... 76 76 69 .395, 399, 519 Kennedy, 20 Misc. Rep. 531, 46 N. Y. S. 906... Kennedy, 93 App. Div. 27 (Miller v. Tracy, 86 N. Y. S. Kennedy, 112 App. Div. 902. .484, 506 441, 541 429 Kennedy, 113 App. Div. 4. .401, 405, 412 Keough, 42 Misc. Rep. 387, 86 N. Y. S. 807... 502 220, 494, 495 King, 51 Misc. Rep. 375... Kingsbury v. Chapin, 82 N. E. Rep. 700.. Kitching v. Shear, 26 Misc. Rep. 436, 57 N. Y. S. 464. .76, 105 317 336 Kursheedt v. Union Dime Savings Institution, 118 N. Y. 358.... 95 La Farge, N. Y. Law Journal, Nov. 17, 1908... 106, 136 .293, 294 Lane v. Lane, 64 L. R. A. 849-919..... 139 ..... Lange, N. Y. Law Journal, Oct. 26, 1895.. 537 .94, 192, 475 69 .414, 515, 560 |