New York Court of Appeals
In the Matter of the Application to Compel Payment by the Executors and Legatees of and Under the Last Will and…
February 1, 1887104 N.Y. 306
Summary
The New York Court of Appeals affirmed the lower courts' order requiring executors and legatees to pay the succession tax imposed by Chapter 483 of the Laws of 1885, holding that the tax does not violate the State Constitution's tax provision, due‑process requirements, or the jurisdiction of surrogate courts.