Legal Opinion
In re the Estate of Larson
New York Surrogate's Court
Decided June 21, 1976PublishedCited by 6 opinions
1Opinion of the Court
Willard W. Cass, Jr., S.
This is an estate tax question in which the petitioner, A. Laverne Larson, as executor of the estate of Alice M. Larson, challenges the ruling of the estate tax appraiser and attorney for Chautauqua County disallowing certain expenses incurred in the administration of the estate.
The facts involved in the controversy do not appear to be in dispute. The testatrix, Alice M. Larson, died on August 28, 1972, and her will was duly admitted to probate by this court on September 11, 1972. The testatrix, by the residuary clause of her will, left her entire estate to her four…
2Cases cited3 opinions
- In re the Estate of SaphirNew York Surrogate's Court · 1973
- In re the Construction of the Will of BancroftNew York Surrogate's Court · 1949
- In re the Accounting of Lewis County Trust Co.New York Surrogate's Court · 1946
3Cited by6 opinions
- Benson v. RMJ Securities Corp.District Court, S.D. New York · 1988
- Estate of Posen v. CommissionerUnited States Tax Court · 1980
- Estate of BaldwinSupreme Judicial Court of Maine · 1982
- Peoples Bank & Trust Co. v. AlbertsonSupreme Court of Iowa · 1977
- Estate of Posen v. CommissionerUnited States Tax Court · 1980
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