Legal Opinion
In re the Accounting of Gross
New York Surrogate's Court
Decided August 13, 1953PublishedCited by 1 opinion
1Opinion of the Court
Frankenthaler, S.
The accounting executors have requested a construction of decedent’s will to determine the proper method of apportionment and collection of estate taxes. Testator died October 23, 1947, and in paragraph eleventh of the will he directed that: “ All estate, inheritance, transfer, legacy, succession or other similar taxes and duties which may be assessed upon the legacies and devises provided in and by this Will shall be paid out of my residuary estate.” There was included in decedent’s gross taxable estate the value of an annuity purchased by him July 1, 1938, which obligates…
2Cases cited24 opinions
- In Re the Accounting of PhippsNew York Court of Appeals · 1948
- In re the Accounting of PhippsNew York Supreme Court · 1946
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- Beloff v. Consolidated Edison Co. of N.Y.New York Court of Appeals · 1949
- In Re the Accounting of TracyNew York Court of Appeals · 1904
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3Cited by1 opinion
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957