Legal Opinion
In re the Estate of Barrie
New York Surrogate's Court
Decided May 6, 1974PublishedCited by 2 opinions
1Opinion of the Court
Pierson B. Hildreth, S.
This is an appeal by the executrix from a pro forma order fixing the New York estate tax and which disallowed a marital deduction, although a marital deduction had been allowed by the final determination of the Federal estate tax.
The State Tax Commission contends that the interest of decedent’s surviving wife was a terminable interest not qualifying for a marital deduction because of the provision of a joint and mutual will, and that the commission is not bound by the final Federal determination. It is the opinion of the court that the State Tax Commission has failed to…
2Cases cited11 opinions
- Edson v. . ParsonsNew York Court of Appeals · 1898
- Tillman v. . OgrenNew York Court of Appeals · 1920
- Clarke v. . LeuppNew York Court of Appeals · 1882
- In Re the Estate of RussellNew York Court of Appeals · 1945
- In re the Estate of SilvermanNew York Surrogate's Court · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re the Estate of TatkowNew York Surrogate's Court · 1975
- In re the Estate of HolzleeterNew York Surrogate's Court · 1974