Legal Opinion
In Re the Estate of Cohen
New York Court of Appeals
Decided April 14, 1936PublishedCited by 7 opinions
1Opinion of the CourtFinch, J.
The decedent left a will disposing of an estate of approximately $30,000. One clause of the will directs the payment of all just debts and funeral expenses and the erection of a gravestone or marker at an expense not to exceed $250. Several other bequests were made and the residuary estate was placed in trust for the lives of the wife and son of the decedent. The will provides that if the wife predeceases the son, the trustees are to pay $1,000 out of the principal of the trust to the Macphaela Cemetery Association and at the time of the son’s death an additional $3,000 is to be paid to said…
2Cases cited7 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of BeekmanNew York Court of Appeals · 1921
- In Re the Estate of HowellNew York Court of Appeals · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gund's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- In re the Estate of BirdsallNew York Surrogate's Court · 1941
- In re the Accounting of BeinfieldNew York Surrogate's Court · 1944
- Oak Grove Cemetery Ass'n v. Department of TaxationWisconsin Supreme Court · 1948
- In re the Estate of WatsonNew York Surrogate's Court · 1945
2 more not listed; retrieve them via the Exa API.