New York Court of Appeals
In the Matter of the Estate of Ellen W. Duryea, Deceased. State Tax Commission, Appellant and Respondent. Robert H…
March 8, 1938277 N.Y. 310
Summary
The Court held that the tax on the portion of the trusts appointed to Baronig Baron is not payable from Ellen W. Duryea's estate, while the tax on the portion appointed to Lisa W. Heighe is payable from Duryea's estate under article 10 of the Tax Law and must be paid out of her residuary estate. The Court affirmed the modified order of the Appellate Division. Justice O'Brien and Justice Lehman dissented, arguing that the testatrix intended all beneficiaries to be free of tax liability.