Legal Opinion
In re the Estate of Basch
New York Surrogate's Court
Decided January 14, 1964PublishedCited by 4 opinions
1Opinion of the Court
S. Samuel Di Falco, S.
This is an appeal by the executor from the pro forma order of August 16, 1963 fixing the estate tax on the appraiser’s report. The ground of appeal is that the appraiser failed to allow a marital deduction to the surviving spouse in respect to the interest passing to her by reason of the decedent’s death. The decedent died on July 8, 1962 and the joint will executed by the decedent and his surviving spouse on December 7, 1956 was duly admitted to probate on November 1, 1962.
Included in the gross taxable estate were savings bank accounts totaling $23,436.96 in the name of…
2Cases cited6 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Clary v. FitzgeraldAppellate Division of the Supreme Court of the State of New York · 1913
- Clary v. . FitzgeraldNew York Court of Appeals · 1915
- Meehan v. Emigrant Industrial Savings BankAppellate Division of the Supreme Court of the State of New York · 1925
- Meehan v. Emigrant Industrial Savings BankNew York Court of Appeals · 1925
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3Cited by4 opinions
- Matter of Estate of BolSouth Dakota Supreme Court · 1988
- In re the Estate of ManganielloNew York Surrogate's Court · 1965
- In re Estate of KahnAppellate Division of the Supreme Court of the State of New York · 1975
- Matter of Estate of BolSouth Dakota Supreme Court · 1988