Legal Opinion
In re the Estate of Smith
New York Surrogate's Court
Decided November 21, 1941PublishedCited by 3 opinions
1Opinion of the Court
Wingate, S.
This is an appeal from a determination by the estate tax appraiser that certain bank accounts in Totten trust form are properly to be included in the gross assets of this estate. The relevant facts are not controverted.
At the time of his death on July 4, 1934, the nearest relatives of Charles M. Smith, the elder, were his son, Charles M. Smith, Jr., a daughter, Mabel Graessle, and a sister, Adelaide L. Smith, who is the present decedent.
It seems apparent that all were familiar with the devolutionary opportunities open under section 239 (formerly section 249) of the Banking Law and…
2Cases cited7 opinions
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- In re the Estate of VaughanNew York Surrogate's Court · 1932
- Stockert v. Dry Dock Savings InstitutionAppellate Division of the Supreme Court of the State of New York · 1913
- In re the Estate of ReedNew York Surrogate's Court · 1915
- In re the Judicial Settlement of the Account of DavisAppellate Division of the Supreme Court of the State of New York · 1907
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Schneider v. Comm'rUnited States Tax Court · 1958
- McKendry v. McKendryNew York Supreme Court · 1951
- Estate of Schneider v. Comm'rUnited States Tax Court · 1958