Legal Opinion

In re the Estate of Ittleson

New York Surrogate's Court

Decided January 20, 1950PublishedCited by 14 opinions

1Opinion of the Court

Frankenthaler, S.

Deceased’s widow and the trustees of an inter vivos trust have instituted separate proceedings, each pursuant to sections 145 and 145-a of the Surrogate’s Court Act for construction of deceased’s will and for determination of the validity and effect of the widow’s election under section 18 of the Decedent Estate Law. The proceedings have been consolidated. The widow’s right to elect and the validity of her exercise of that right are not in dispute. Two issues are presented. The first is whether or not the amount of the estate tax enters into the initial computation of the…

2Cases cited30 opinions

  1. Tilden v. . GreenNew York Court of Appeals · 1891
  2. In Re the Accounting of the United States Trust Co.New York Court of Appeals · 1933
  3. Herzog v. . Title Guarantee Trust Co.New York Court of Appeals · 1903
  4. Matter of DurandNew York Court of Appeals · 1928
  5. In Re the Accounting of TamargoNew York Court of Appeals · 1917

25 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. In re the Estate of EdwardsNew York Surrogate's Court · 1956
  2. In re the Construction of the Will of RosenzweigNew York Surrogate's Court · 1955
  3. In re the Estate of FurnoNew York Surrogate's Court · 1950
  4. In re the Estate of CoyleNew York Surrogate's Court · 1951
  5. In re the Accounting of AdlerNew York Surrogate's Court · 1951

9 more not listed; retrieve them via the Exa API.

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