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Citation Codes
Equivalent Citations
citation codes
Attorney(S)
  • Mead Stranahan for
  • James C. Smith for James M. Smith et al.,
  • Walter H. Knapp for Louis H. Gibson,
  • D.G. Lapham for Josephine E. Gibson,
  • Wynkoop Rice for Livingston Lansing et al.,
  • Frank H. Hamlin for Catherine O. Lansing et al.,
  • John A. Barhite for Richard R. Gibson et al.,
  • Henry H. Man for William Watts Sherman et al.,
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Attorney(S)
  • Mead Stranahan for
  • James C. Smith for James M. Smith et al.,
  • Walter H. Knapp for Louis H. Gibson,
  • D.G. Lapham for Josephine E. Gibson,
  • Wynkoop Rice for Livingston Lansing et al.,
  • Frank H. Hamlin for Catherine O. Lansing et al.,
  • John A. Barhite for Richard R. Gibson et al.,
  • Henry H. Man for William Watts Sherman et al.,
See more information ...
Smart Summary

In the Matter of the Succession Tax on a Trust Fund Created by the Third Item of the Last Will and Testament of HENRY B. GIBSON, Deceased. JAMES A. ROBERTS, Comptroller of the State of New York, Appellant; JAMES M. SMITH et al., Respondents.

Order affirmed, with costs, on the ground that this case is governed by the decision in the Seaman Case ( 147 N.Y. 69). The amendment to the Transfer Act (Chap. 284 of the Laws of 1897) did not operate to so change it as to warrant the giving now of a different construction. No opinion.

All concur.

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MATTER OF GIBSON
(Oct 25, 1898)