Legal Opinion
In re the Estate of Zinn
New York Surrogate's Court
Decided July 27, 1945PublishedCited by 3 opinions
1Opinion of the Court
Delehanty, S.
The executors of deceased seek an order declaring that her estate is not liable for any additional estate tax under section 249-n of the Tax Law." Deceased died resident in this county leaving assets in this State and in the State of New Hampshire.
In the estate tax proceedings in this State an order was made pro forma fixing the New York estate tax at $14,825.85. In Federal estate tax proceedings higher values. were given to *605certain assets than those fixed by the New York taxing authorities and a Federal estate tax under the Revenue Act of 1926 was assessed in the sum of…
2Cases cited5 opinions
- Surace v. DannaNew York Court of Appeals · 1928
- Lamport v. . SmedleyNew York Court of Appeals · 1914
- In Re the Estate of LagergrenNew York Court of Appeals · 1937
- In re the Estate of ThalmannNew York Surrogate's Court · 1941
- In Re the Estate of HardingNew York Court of Appeals · 1938
3Cited by3 opinions
- In re the Estate of GuggenheimNew York Surrogate's Court · 1945
- Town of North Hempstead v. WhiteNew York Supreme Court · 1955
- People v. Waldbaums, Inc.City of New York Municipal Court · 1976