Legal Opinion
In re the Estate of Mancuso
New York Surrogate's Court
Decided March 2, 1939PublishedCited by 5 opinions
1Opinion of the Court
Taylor, S.
The executors move for an order declaring this estate exempt of estate tax and meet opposition by the State Tax Commission.
The decedent died on the 12th day of October, 1938, leaving a last will and testament, which has been duly admitted to probate.
The facts set forth in the affidavit upon which the motion is made are not disputed and are, therefore, for the purpose of this motion accepted as true. (Surr. Ct. Act, § 76.)
From the affidavit it appears that the decedent died seized of a residence property, the value of which at the time of her death did not exceed $6,000. There was a…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- In Re the Estate of CreganNew York Court of Appeals · 1937
- In re the Construction of the Last Will & Testament of JohnsonAppellate Division of the Supreme Court of the State of New York · 1925
- Town of Inlet v. New York Cent. R.District Court, N.D. New York · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re the Estate of BirdsallNew York Surrogate's Court · 1941
- In re the Estate of DowlingNew York Surrogate's Court · 1948
- In re the Estate of LeonardNew York Surrogate's Court · 1950
- In re the Estate of StrohNew York Surrogate's Court · 1939
- In re the Estate of WeinbergerNew York Surrogate's Court · 1948