¶1I think that the legacy to Edward McGarvey is not subject to the collateral inheritance tax. The statute exempts the husband of a daughter. It is true the wife of McGarvey died before the testator, but I think this does not affect the matter. The legislature may have had in view more than the benefit accruing to the wife of the legatee by this exemption. The children of a deceased daughter may have been considered as favored by the exemption, from this tax, of a legacy to their father.
6 Dem. Sur. 145
In re McGarvey
Decided July 15, 1887
New York Surrogate's Court · decided 1887-07-15
In the proceedings for a judicial settlement of executors’ account, Frances W. McGarvey, infant legatee and devisee under the will, filed an objection, showing that the executors had paid a legacy of $10,000 to Edward McGarvey, widower of a deceased daughter of testator, without deduction of legacy tax, and contending that the executors should be personally charged with, and required to pay the tax with interest.
Cited by 1 later decisions — most recently April 1960
1 state decisions
Good law ✅— No negative treatment on recordhow we know
Decided 1887-07-15
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