Legal Opinion
In re the Estate of Caro
New York Surrogate's Court
Decided May 25, 1965PublishedCited by 5 opinions
1Opinion of the Court
Joseph A. Cox, S.
This appeal by the executors is from the pro forma order fixing estate tax upon the appraiser’s report. The ground for appeal is the appraiser’s refusal to allow any deduction for the value of a trust remainder interest bequeathed to charity.
By article sixth of his will the testator bequeathed his residuary estate in trust to pay the income thereof to his widow and said: “ if in the sole and unreviewable discretion of my trustees, the income therefrom is not sufficient to maintain my wife in the same standard of living that she enjoyed at the time of my death, then and in…
2Cases cited31 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
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3Cited by5 opinions
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
- In re the Estate of MeyerNew York Surrogate's Court · 1966
- Sachter v. United StatesDistrict Court, S.D. New York · 1970
- In re the Estate of WeagraffNew York Surrogate's Court · 1968
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967