Legal Opinion
In re the Estate of Stalp
New York Surrogate's Court
Decided October 1, 1974PublishedCited by 23 opinions
1Opinion of the Court
Nathan B. Sobel, S.
Petitioner Irving Trust Company, as coexecutor and sole trustee under the will of Ella M. Stalp, requests construction and direction as to the administration of a trust to be set up under article thirty second of her will.
Testatrix executed her will on November 2, 1972. She died on October 4, 1973. These dates are significant for the later discussion of the statutory and administrative transitional provisions of the 1969 Tax Beform Act (TEA) (83 U. S. Stat. 487 et seq.).
She left an estate totaling some $675,000. All but $87,000 of her dispositions are to recognized and…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. BlissSupreme Court of the United States · 1934
- Lederer v. StocktonSupreme Court of the United States · 1922
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In re the Estate of ChoateNew York Surrogate's Court · 1988
- In re the Estate of LeporeNew York Surrogate's Court · 1985
- In re the Estate of HammerNew York Surrogate's Court · 1974
- In re the Estate of MartinNew York Surrogate's Court · 1989
- In Re Joint E. & S. Dist. Asbestos LitigationDistrict Court, S.D. New York · 1995
18 more not listed; retrieve them via the Exa API.