Legal Opinion
In re the Estate of Smith
New York Surrogate's Court
Decided September 9, 1974PublishedCited by 4 opinions
1Opinion of the Court
Nathan R. Sobel, S.
At issue in this proceeding is the right of the trustees of the estate of the donor of a power of appointment to commissions (SCPA 2308) for paying but the appointive property to trustees appointed under the will of the donee of such power.
Testator Bernard H. Smith died in 1952. His will admitted to probate in this court created out of his residuary estate a marital deduction trust for his wife Lilia — one coupled with a general testamentary power of appointment. For later discussion, it is observed that under such a power Mrs. Smith could appoint to her estate or to her…
2Cases cited18 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In re the Estate of WalbridgeNew York Surrogate's Court · 1942
- In Re the Accounting of WildNew York Court of Appeals · 1932
- In Re the Accounting of Bank of New YorkNew York Court of Appeals · 1945
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Estate of CoxNew York Surrogate's Court · 1976
- In re the Estate of LynchNew York Surrogate's Court · 1985
- In re the Accounting of Long Island Trust Co.New York Surrogate's Court · 1986
- In re the Estate of WingNew York Surrogate's Court · 1976