Riggs v. Del Drago

The question for decision is whether § 124 of the New York Decedent Estate Law, 1 which provides in effect that, except as otherwise directed by the decedent’s will, the burden of any federal death taxes paid by the executor or administrator shall be spread proportionately among the distributees or beneficiaries of the estate, is unconstitutional because in conflict with the federal estate tax law, Internal Revenue Code, § 800 et seq.

Testatrix, a resident of New York, died on October 8, 1937, leaving a will dated March 27, 1934, which, after certain gifts of personal effects and small sums of…