Legal Opinion
In re the Estate of Harjes
New York Surrogate's Court
Decided February 16, 1939PublishedCited by 16 opinions
1Opinion of the Court
Delehanty, S.
The accounting in this estate presents one of the many problems arising in the allocation of the burden of estate taxes. Here the issue arises on the objection of an income beneficiary of a testamentary trust to a charge made to income account of the penalty imposed for late payment of the estate tax. The charge objected to operates to diminish the estate income payable to a trustee but objectant is a necessary party (Surr. Ct. Act, § 262, subd. 10) since the accounting executor is also the trustee; and objectant is, therefore, authorized to interpose the objection.
It is…
2Cases cited5 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- In re the Estate of RyleNew York Surrogate's Court · 1939
3Cited by16 opinions
- Central Hanover Bank & Trust Co. v. PeabodyNew York Supreme Court · 1947
- In re the Accounting of EbbesenNew York Surrogate's Court · 1950
- In re the Estate of StrebeighNew York Surrogate's Court · 1941
- In re the Accounting of RobinsNew York Surrogate's Court · 1948
- In re the Accounting of BartlettNew York Surrogate's Court · 1949
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