Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Tax
In the Matter of the Appraisement of Certain Legacies and the Assessment thereon of a Collateral Inheritance Tax Under the Last Will and Testament of George W. Cullum, Deceased
145 N.Y. 593·New York Court of Appeals·1895·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
In the Matter of the Appraisement of Certain Legacies and the Assessment thereon of a Collateral Inheritance Tax Under the Last Will and Testament of George W. Cullum, Deceased.
(Submitted January 28, 1895;
decided February 26, 1895.)
Appeal from order of the General Term of the Supreme Court in the first judicial department, made February 16, 1894, which affirmed an order of the surrogate of the county of New York assessing a tax on a legacy to the United States.
Wallace Macfarlane and Charles Duane Baker for appellants.
Benj. F. Dos Passos for respondent.
[MAJORITY]
' Agree to affirm; no opinion.
All concur.
Order affirmed.