The Law of Taxable Transfers, State of New York : Being Article X of Chapter 908, Laws of 1896, Known As the Tax Law And As Chapter Xxiv of the General Laws, As Amended

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c. 32 Misc. 120; Matter of DeGraaf, 24 Misc. 148; Matter of Curtis, 31 Misc. 83.) A legacy of ten thousand dollars to a wife in addition to the provisions in lieu of dower is taxable. {Matter of DeGraaf, 24 Misc. 148.) Lineal descendants et al.
"Lineal descendants " means the direct descendants of the testator or intestate, and not nephews or nieces.
{Matter of Miller, 45 Hun, 244; Matter of Smith, 45 Hun, 90.) The children of adopted children or of persons to whom the testator stood for ten ye
...ars prior to death in the mutually acknowledged relation of a parent are not lineal descendants within the statute and are not entitled to an exemption from taxation under this Act. {Matter of Moore, 90 Hun, 162; Mat- ter of Bird, 32 St. Rep. 899.) A legacy to the husband of a daughter is exempt, though she died before the testator. {Matter of Woolsey, 19 Abb. N. C. 232 ; Matter 58 THE LAW OF TAXABLE TRANSFERS.
of McGarvey, 6 Dem. 145.) And this is so even if the husband remarried prior to the transfer.


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