Legal Opinion

In re the Accounting of Gerdau

New York Surrogate's Court

Decided January 26, 1949PublishedCited by 7 opinions

1Opinion of the Court

Collins, S.

In this proceeding for the settlement of the final account of the ancillary executors, the petition prays that the accountants, upon qualifying in this proceeding as trustees of the residuary trust, be directed to transfer the distributable balance of the estate to themselves as such trustees rather than to transmit the fund to the domiciliary forum.

Deceased died a resident of the State of Florida and his will was admitted to probate in that jurisdiction. The entire residuary estate is left to the petitioners as trustees for the benefit of the wife of the testator for life with the…

2Cases cited3 opinions

  1. In re the Estate of BeresfordNew York Surrogate's Court · 1932
  2. In re the Estate of WorchNew York Surrogate's Court · 1925
  3. In Re the Accounting of Livingston PlattNew York Court of Appeals · 1931

3Cited by7 opinions

  1. Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
  2. Estate of Leach v. CommissionerUnited States Tax Court · 1984
  3. In re the Estate of McNeelNew York Surrogate's Court · 1957
  4. In re the Accounting of Guaranty Trust Co.New York Surrogate's Court · 1950
  5. In re the Estate of BourneNew York Surrogate's Court · 1975

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