...appointment is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by wil1. The transfers in the case at bar, if liable at all, are taxable under the third clause of section...

...after the passage of this act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this act, in the same manner as...been bequeathed or devised by such donee by will." er case» »ее urne topic and KEY-NUMBER ID all Key-Numbered Digest* and Indexe« (208 P.) It Is...

...appointment Is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and...been bequeathed or devised by such donee by will. [1] The transfers In the case at bar, If liable at all, are taxable under the third clause of section...

...after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though...been bequeathed or devised by such donee by will." When the donee of the power under the will of this decedent shall have exercised her power of appointment,...

...that, as a condition of exercising a power of appointment, it shall be "deemed a transfer taxable under the provisions of this act in the same manner as though...relates belonged absolutely to the donee of such power." In Matter of Dows' Estate, 167 NY 227, 231, 60 NE 439, 411, 52 LRA 433, 88 Am. St. Rep. 508, the court,...

...after the passage of this Act, such appointment when made shall be deemed a transfer taxable under the provisions of this Act in the same manner as though...absolutely to the donee of such power, and had been transferred to such donee by will. Property for Reliirions, Charitable or Educational Purposes Exempt...

...after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though...been bequeathed or devised by such donee by will." The words clearly imply that the transfer tax is due upon and by reason of the exercise of the appointment...

...such appointment when made shall be deemed u transfer taxable under the provisions of this a",t in ihe same manner as though the property to which such appointment...been bequeathed or devised by such donee by will;" That, under this provision, it is the exercise of the power of appointment and not the creation of...

...as a condition of exercising a power of appointment, it shall be " deemed a transfer taxable under the provisions of this act in the same manner as though...relates belonged absolutely to the donee of such power." In Matter of Doics (167 K Y. 227, 231) the court, after calling attention to certain cases decided...

...the names of the appointees into the will of the person creating the power, the tax should be fixed "as though the property to which such appointment...of such power and had been bequeathed or devised by App. Div.] THIRD DEPARTMENT, NOVEMBER TERM, 1901. such donee by will." The exercise of the power is...