Legal Opinion

In re the Estate of Buell

New York Surrogate's Court

Decided August 29, 1946PublishedCited by 11 opinions

1Opinion of the Court

Griffiths, S.

This is an appeal from a pro forma order dated September 20, 1945, fixing the estate tax in the sum of $991. The appellant executors assert as error the failure of the official appraiser to allow as a deduction the amount of a remainder interest which is given to an educational institution.

The decedent died November 30,1944, a resident of this State. His will dated December 18, 1942, was admitted to probate in this court on February 9, 1945, and on the same date letters testamentary were issued to Edith M. Buell and the Bronxville Trust Company, the executors named in the will.

Aft…

2Cases cited21 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
  3. Humes v. United StatesSupreme Court of the United States · 1928
  4. In Re the Probate of the Will of RobinsonNew York Court of Appeals · 1911
  5. In Re the Estate of WeidenNew York Court of Appeals · 1933

16 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
  2. Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
  3. United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
  4. In re the Estate of MeyerNew York Surrogate's Court · 1966
  5. In re the Estate of CaroNew York Surrogate's Court · 1965

6 more not listed; retrieve them via the Exa API.

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