Legal Opinion
In re Metzler
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 1992PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Pine, J.
This appeal raises the question of whether estate taxes may properly be apportioned, pursuant to EPTL 2-1.8, against inter vivos gifts made by the decedent as well as against testamentary and nontestamentary assets distributed as a result of the decedent’s death. Petitioner, executor of the decedent’s estate and the donee of certain inter vivos gifts from the decedent, contends that the statute does not contemplate any apportionment against the inter vivos gifts. Respondents, beneficiaries of the decedent’s estate, contend that the statute should be construed to…
2Cases cited3 opinions
- In re the Estate of CovenNew York Surrogate's Court · 1990
- In re the Estate of FriedNew York Surrogate's Court · 1986
- In re the Estate of DarrowNew York Surrogate's Court · 1983
3Cited by3 opinions
- In re RhodesNew York Surrogate's Court · 2008
- In re the Estate of GuatteryAppellate Division of the Supreme Court of the State of New York · 1997
- Estate of Sommers v. Comm'rUnited States Tax Court · 2017