Legal Opinion
In re the Estate of Leonard
New York Surrogate's Court
Decided October 13, 1950PublishedCited by 3 opinions
1Opinion of the Court
Taylor, S.
The widow of the above-named decedent, individually and as executrix, has appealed from the pro forma tax order entered upon the appraiser’s report and claims error in that the appraiser declined to allow an exemption to her under section 249-q of the Tax Law. The appraiser takes the position that her interest was not “ transferred to and indefeasibly vested in ” (italics supplied) her as is requisite to an exemption under subdivision a of the Tax Law section. It should be noted that the decedent died October 30,1949, prior to the amendments to the Tax Law providing for the…
2Cases cited32 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Matter of Accounting of BensonNew York Court of Appeals · 1884
- Lawrence v. . LittlefieldNew York Court of Appeals · 1915
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3Cited by3 opinions
- Ryals v. PigottMississippi Supreme Court · 1990
- Ocean Diagnostic Imaging, P.C. v. Merchants Mutual InsuranceAppellate Terms of the Supreme Court of New York · 2007
- In re the Estate of EllisNew York Surrogate's Court · 1957