Legal Opinion

In re the Estate of Stanfield

New York Surrogate's Court

Decided January 24, 1939PublishedCited by 6 opinions

1Opinion of the Court

Delehanty, S.

In this proceeding by the executors to obtain a construction of the will of deceased the sole question presented is whether Federal and State estate taxes are included in the words “ all expenses ” as such words are used in paragraph sixteenth of the will. Decision on the point is necessary because of the finances of the estate. The balance left for distribution, prior to taxes but after payment of debts and all expenses of administration, is sufficient (if taxes are disregarded) to set up in full all of the trusts and to provide in full for all of the outright legacies provided…

2Cases cited5 opinions

  1. In Re the Accounting of NelsonNew York Court of Appeals · 1924
  2. In Re the Estate of DuryeaNew York Court of Appeals · 1938
  3. McGoldrick v. BodkinAppellate Division of the Supreme Court of the State of New York · 1910
  4. In re the Estate of RyleNew York Surrogate's Court · 1939
  5. In Re the Will of ParsonsNew York Court of Appeals · 1931

3Cited by6 opinions

  1. Jerome v. JeromeSupreme Court of Connecticut · 1952
  2. In re the Estate of HalstedNew York Surrogate's Court · 1940
  3. In re the Estate of BlumenthalNew York Surrogate's Court · 1943
  4. In re the Estate of KingNew York Surrogate's Court · 1957
  5. In re the Proceeding to Construe the Last Will & Testament of StanfieldAppellate Division of the Supreme Court of the State of New York · 1939

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