In re the Judicial Settlement of the Accounts of Babcock
New York Supreme Court
Appeal from an order of a Surrogate’s Court of the county of New York, entered in the office of the clerk of the surrogate on December 14, 1888, which directed the payment of the taxes for the year 1887 on certain real estate of the testator, Christian E. Detmold, out of the income and not out of the capital of the testator’s estate.
1Opinion of the Court
Van Brunt, P. J.:
The testator died in the city of New York on the 2d of July, 1887. His will was shortly thereafter admitted to probate and the executors duly qualified. By the provisions of his will, the decedent, after some bequests, devised, subject to an annuity to his wife, all his estate to his two daughters for life, with remainder to their issue. The remaindermen are infants and are represented by their special guardian appointed by the surrogate. The executors in the account of their proceedings charged the annual taxes for the year 1887 against the capital or corpus of the estate,…
2Cases cited2 opinions
- Rundell v. . LakeyNew York Court of Appeals · 1869
- Strauss v. Belle Realty Co.New York Court of Appeals · 1985