Legal Opinion
In Re the Accounting of Tuttle
New York Court of Appeals
Decided July 19, 1949PublishedCited by 15 opinions
1Opinion of the CourtBeomley, J.
The question for decision in this case is whether an insurance company, which promptly paid the proceeds of a life insurance policy directly to the beneficiary on the death of the insured, is liable to the executor of the latter for that portion of the Federal estate tax attributable to the proceeds of such policy which were paid by the executor to the Federal taxing authority. The problem arises because the beneficiary, having squandered the proceeds of the policy, died destitute, before it was realized or determined that the proceeds of the policy should have been included in the gross…
2Cases cited6 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In Re the Accounting of Central Hanover Bank & Trust Co.New York Court of Appeals · 1937
- In re the Judicial Settlement of the Account of Proceedings of Central Hanover Bank & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1937
- John Hancock Mut. Life Ins. Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Wachovia Bank & Trust Co. v. GreenSupreme Court of North Carolina · 1953
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
- Hale v. LeedsSupreme Court of New Jersey · 1958
- In re the Accounting of LemmermanNew York Surrogate's Court · 1951
- In re the Estate of SingerNew York Surrogate's Court · 1975
10 more not listed; retrieve them via the Exa API.