Legal Opinion
Emilio v. PNC Bank, N.A.
Supreme Court of New Jersey
Decided June 27, 1997PublishedCited by 1 opinion
1Opinion of the Court
The opinion of the Court was delivered by
GARIBALDI, J.
In this appeal, the primary issue is whether the estate of Delia D. Adair, the surviving spouse of Herbert J. Adair and the income beneficiary of a QTIP trust established under his will, may recover from the remaindermen of that trust Florida estate taxes attributable to the inclusion of the QTIP trust in her estate.
Florida estate tax attributable to a QTIP trust is to be equitably apportioned among the recipients of that trust, unless the payment of the tax is “otherwise directed by the governing instrument” of the testator. F.S.A. §…
2Cases cited15 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In Re Estate of MillerAppellate Court of Illinois · 1992
- Estate of Shelfer v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1996
- In re the Estate of GordonNew York Surrogate's Court · 1986
- FIRST NATIONAL BK. OF FLA. v. MoffettDistrict Court of Appeal of Florida · 1985
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3Cited by1 opinion
- Matter of Will of AdairSupreme Court of New Jersey · 1997