Legal Opinion

Farmers' Loan & Trust Co. v. Winthrop

Appellate Division of the Supreme Court of the State of New York

Decided December 14, 1923PublishedCited by 2 opinions

1Opinion of the Court

McAvoy, J.:

The controversy here is common to that in Farmers’ Loan & trust Co. v. Winthrop (207 App. Div. 356), decided herewith, in so far as it relates to the claim for reimbursement for Federal and State taxes paid by the Farmers’ Loan and Trust Company, as executor, for-the transfer and estate taxes levied upon the properties which passed by the trust; and the rule formulated there applies; and accordingly the judgment appealed from, in so far as it adjudges that the payment of the Federal estate tax on the transfer of the trust property herein by the Farmers’ Loan and Trust Company, as…

2Cases cited1 opinion

  1. Farmers' Loan & Trust Co. v. WinthropAppellate Division of the Supreme Court of the State of New York · 1923

3Cited by2 opinions

  1. In re the Estate of OakesNew York Surrogate's Court · 1925
  2. In re the Estate of VoronoffNew York Surrogate's Court · 1925

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