In re the Construction of the Will of Wise
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtWitmer, J.
Certain beneficiaries under the will of Herbert A. Wise, deceased, appeal from the construction of said will made by the Surrogate. The issue 'is between two opposing groups of legatees with respect to the manner in which estate taxes are to be charged, i.e., whether they shall be paid from the entire estate before division thereof for distribution to beneficiaries, or be paid from the assets to be placed in Part B established by the executors under paragraph 3 of the will. The Surrogate held that the estate taxes are payable from Part B. We disagree.
The will was executed on May 3, 1957.…
2Cases cited11 opinions
- In Re the Accounting of BuechnerNew York Court of Appeals · 1919
- Tillman v. . OgrenNew York Court of Appeals · 1920
- In Re the Accounting of PhippsNew York Court of Appeals · 1948
- In re the Accounting of PhippsNew York Supreme Court · 1946
- Adams v. . MasseyNew York Court of Appeals · 1906
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3Cited by4 opinions
- In re the Estate CordNew York Court of Appeals · 1983
- Matter of Estate of BlivenSupreme Court of Iowa · 1975
- In re McKinneyAppellate Division of the Supreme Court of the State of New York · 1984
- In re the Estate of MaronAppellate Division of the Supreme Court of the State of New York · 1975