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" ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will... "
Reports of Cases Heard and Determined in the Appellate Division of the ... - Halaman 725
oleh New York (State). Supreme Court. Appellate Division - 1903
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1576 halaman
...— so that the said section as amended shall read as follows : — Section .'.. Whenever any person shall exercise a power of appointment, derived from...act, such appointment when made shall be deemed a disposition of property by the person exercising such power, taxable under section one, in the same...
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The New York Supplement, Volume 168

1918 - 1258 halaman
...POWER. Under Transfer Tax Law (Consol. Laws, c. 60) § 220, subd. 6, providing that, when any person shall exercise a power of appointment derived from any disposition of property made before or after the law, such appointment when made shall be deemed a taxable transfer as though the...
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The New York Supplement, Volume 80

1903 - 1338 halaman
...though Laws 1897, c. 284, § 220, provides that when any person shall exercise a power of appointment, such appointment, when made, shall be deemed a transfer taxable under the act. In the matter of the estate of Napoleon Le Brun. From an order assessing the transfer tax, the...
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The New York Supplement, Volume 97

1906 - 1270 halaman
...§ 220, subd. 5, as amended by Laws 18i>7, p. 150, c. 284, § 2, provides that whenever any person shall exercise a power of appointment derived from any disposition of property, the appointment shall be deemed a transfer, taxable under the statute. Held that, where a resident...
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Laws of the State of Wisconsin

Wisconsin - 1901 - 884 halaman
...the income thereof by any such transfer, whether made before or after the passage of this act. tion shall exercise a power of appointment derived from...property made either before or after the passage of this act, euch appointment when made shall be deemed a transfer taxable under the provisions of this act...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 183

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1902 - 762 halaman
...subdivision 5 of section 220 of the tax law of the State of New York, which reads as follows: " 5. Whenever any person, or corporation, shall exercise...or after the passage of this act, such appointment, ivhen made, shall be deemed a transfer, taxable, under the provisions of this act. in the same manner...
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United States Supreme Court Reports, Volume 46

United States. Supreme Court - 1902 - 1264 halaman
...out of subdivision 5 of § 220 of the tax law of the state of New York, which reads as follows: "5. Whenever any person or corporation shall exercise...appointment derived from any disposition of property, made cither before or after the passage of this act, such appointment, when made, shall be deemed a transfer...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 39

New York (State). Courts - 1903 - 950 halaman
...New York County, October, 1902. [Vol. 30. bj chapter 284 of the Laws of 1897, which is as follows : " Whenever any person or corporation shall exercise...act, such appointment, when ' made, shall be deemed a taxable transfer under the provisions of this act in the same manner as though the property to which...
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Laws of the State of Wisconsin

Wisconsin - 1903 - 1006 halaman
...before this act takes effect shall not be subject to the tax. Transfer under power of appointment. (5.) Whenever any person or corporation shall exercise...passage of this act, such appointment when made shall Ix; deemed a transfer taxable under the provisions of this act in the same manner as though the property...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 176

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1904 - 730 halaman
...upon the transfer of any property, real or personal, not only by will or intestate law, but also "" whenever any person or corporation shall exercise...appointment when made shall be deemed a transfer taxable uader the provisions of this act in the same manner as though the property to which such appointment...
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