 | Massachusetts - 1835 - 1576 pages
...— 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... | |
 | 1918 - 1258 pages
...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... | |
 | 1903 - 1338 pages
...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... | |
 | 1906 - 1270 pages
...§ 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... | |
 | Harry Noyes Greene - 1901 - 220 pages
...POWER OF APPOINTMENT. Amendment to subdivision constitutional. The amendment of 1897, providing that whenever any person or corporation shall exercise...under the provisions of this Act, in the same manner as if the property to which such appointment relates belonged absolutely to the donee 3 of the power... | |
 | 1901 - 1276 pages
...county of Erie is res adjudicata upon the people. Section 220, c. 284, of the tax law provides that: "Whenever any person or corporation shall exercise...taxable under the provisions of this act in the same mnuuer as though the property to which said appointment relates belonged absolutely to the donee of... | |
 | Wisconsin - 1901 - 884 pages
...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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1902 - 762 pages
...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... | |
 | United States. Supreme Court - 1902 - 1264 pages
...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... | |
 | New York (State). Courts - 1903 - 950 pages
...Surrogate's Court, New York County, October, 1902. [Vol. 30. bj chapter 284 of the Laws of 1897, which is as follows : " Whenever any person or corporation...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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... shall be deemed a transfer taxable under the provisions of this chapter 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... 
