Legal Opinion
In re the Estate of Cohen
New York Surrogate's Court
Decided January 5, 1934PublishedCited by 4 opinions
1Opinion of the Court
Wingate, S.
The present proceeding amounts, in substance, to a reargument of the effect, so far as the Transfer Tax Law is concerned, of a gift of a trust remainder to a cemetery corporation for perpetual care of the testator’s burial plot.
By the first item of his will testator provided:
“ I. I will, order and direct that all of my just debts and funeral expenses be paid out of my estate as soon as conveniently may be after my decease, authorizing and directing that my executors cause a suitable marker for my grave to be installed at an expense not to exceed Two hundred and fifty (250.00)…
2Cases cited19 opinions
- Hollis v. . Drew Theological SeminaryNew York Court of Appeals · 1884
- In re the Estate of SmallmanNew York Surrogate's Court · 1931
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Estate of GihonNew York Court of Appeals · 1902
- People Ex Rel. City of New York v. . NixonNew York Court of Appeals · 1920
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re the Estate of CrespiNew York Surrogate's Court · 1936
- In re the Accounting of BeinfieldNew York Surrogate's Court · 1944
- In re the Estate of GriffinNew York Surrogate's Court · 1936
- In re the Estate of MirandaNew York Surrogate's Court · 1934