Legal Opinion
In re the Accounting of Appel
New York Surrogate's Court
Decided February 11, 1947PublishedCited by 4 opinions
1Opinion of the Court
Griffiths, S.
In this executors’ accounting proceeding petitioners seek advice and instruction with respect to proration of estate taxes paid by the executors.
The decedent died August 27, 1942, leaving a general or testamentary estate in the amount of approximately $81,000. Prior to his death and on or about May 31, 1928, the decedent executed an inter vivas revocable insurance trust agreement with respect to policies of life insurance covering his life, in the face amount of $194,000. Since the proceeds of such policies wére necessarily included in the taxable estate, the total of estate…
2Cases cited20 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Long Island Water Supply Co. v. BrooklynSupreme Court of the United States · 1897
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- Farmers' Loan & Trust Co. v. WinthropNew York Court of Appeals · 1924
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3Cited by4 opinions
- Security First National Bank of Los Angeles v. WellslagerCalifornia Court of Appeal · 1948
- In re the Accounting of McKeonNew York Surrogate's Court · 1953
- In re the Accounting of BartonNew York Surrogate's Court · 1949
- In re the Accounting of City Bank Farmers Trust Co.New York Surrogate's Court · 1951