Legal Opinion
In re the Accounting of Bartlett
New York Surrogate's Court
Decided February 17, 1949PublishedCited by 6 opinions
1Opinion of the Court
Griffiths, S.
In this proceeding for the judicial settlement of the final account of the executors, and of the intermediate account of the trustees under the will of this decedent, request is made for a determination and direction as to the source of payment of Federal and New York estate taxes. The problem arises by reason of the inclusion in the gross taxable estate (both Federal and State) of a portion of the total value of certain assets transferred inter vivas by the decedent on December 14, 1935.
The testator died on January 1, 1945. .In his will executed on December 16,1935, article “…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- In Re the Accounting of PhippsNew York Court of Appeals · 1948
- Furniss v. . CruikshankNew York Court of Appeals · 1921
- In re AldrichAppellate Division of the Supreme Court of the State of New York · 1940
- Penrose v. United StatesDistrict Court, E.D. Pennsylvania · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Accounting of EbbesenNew York Surrogate's Court · 1950
- In re the Accounting of BernsteinNew York Surrogate's Court · 1956
- In re the Construction of the Will of PattersonNew York Surrogate's Court · 1949
- In re the Accounting of FischerNew York Surrogate's Court · 1957
- In re the Construction of the Will of BarriciniNew York Surrogate's Court · 1959
1 more not listed; retrieve them via the Exa API.