Legal Opinion
In re the Estate of Rappaport
New York Surrogate's Court
Decided October 20, 1983PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
C. Raymond Radigan, J.
The severe dislocations in shares that could be caused by an election to take administration expenses as estate income tax deductions as opposed to estate tax deductions together with executorial conflicts of interest has prompted this application for advice and direction.
The decedent’s death occurred on May 22,1976. His will provides in part one of the residuary for an outright fractional marital deduction formula bequest (stated in terms of one half the adjusted gross taxable estate) with the second part divided into three equal shares among his…
2Cases cited16 opinions
- Meinhard v. SalmonNew York Court of Appeals · 1928
- In re the Estate of RothkoNew York Court of Appeals · 1977
- In re the Estate of PiccioneNew York Court of Appeals · 1982
- In re the Estate of RothkoAppellate Division of the Supreme Court of the State of New York · 1977
- In re the Estate of RothkoNew York Surrogate's Court · 1975
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Estate of GordonNew York Surrogate's Court · 1986
- In re the Estate of RappaportAppellate Division of the Supreme Court of the State of New York · 1989
- In re the Estate of SpearNew York Surrogate's Court · 1990
- In re the Estate of DaviesNew York Surrogate's Court · 1990
- In re the Estate of EttingerNew York Surrogate's Court · 1990
1 more not listed; retrieve them via the Exa API.