Legal Opinion
Estate of Herz v. American Parkinsons Disease Ass'n
New York Court of Appeals
Decided June 7, 1995PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
Petitioner York Winter is the grandnephew of Ilse Herz and a coexecutor and beneficiary of her will. At the time of the testatrix’s death, he was domiciled in the Federal Republic of Germany. The issue in this proceeding is whether the German Erbschaftsteuer, a tax imposed by the German government on his inheritance, should be paid by Winter or testatrix’s general estate to the ultimate detriment of the residual beneficiaries. We construe the will as evidencing testatrix’s intent to have the tax paid from the general estate as a cost of administration, and…
2Cases cited17 opinions
- In re the Estate of PepperNew York Court of Appeals · 1954
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- In re the Estate CordNew York Court of Appeals · 1983
- In re the Estate of ThallNew York Court of Appeals · 1966
- In re the Estate of WalkerNew York Court of Appeals · 1985
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3Cited by6 opinions
- In re the Estate of WhiteAppellate Division of the Supreme Court of the State of New York · 2009
- In Re the Estate of PrieditsAppellate Division of the Supreme Court of the State of New York · 2015
- In re the Estate of D'AgostinoAppellate Division of the Supreme Court of the State of New York · 2001
- In re LanzaAppellate Division of the Supreme Court of the State of New York · 2003
- In Re a Trust Created by GurneyAppellate Division of the Supreme Court of the State of New York · 2017
1 more not listed; retrieve them via the Exa API.