In re Detmold's Estate
New York Supreme Court
Appeal from surrogate’s court, Hew York county. Upon the judicial accounting of Samuel D. Babcock, George De Forest Lord, and Daniel Lord, executors, etc., of Christian E. Detmold, deceased, the surrogate decreed that certain taxes on real estate should be charged to the life-tenants under the will. The opinion of the surrogate may be found in 3 H. Y. Supp. 555. The executors appeal.
1Opinion of the CourtVan Brent, P. J.
The testator died in the city of Hew York on the 2d of July, 1887. His will was shortly thereafter admitted to probate, and the executors duly qualified. By the provisions of his will the decedent, after some bequests, devised, subject to an annuity to his wife, all his estate to his two daughters for life, with remainder to their issue. The remainder-men are infants, and are represented by their special guardian appointed by the surrogate. The executors in the account of their proceedings charged the annual taxes for the year 1887 against the capital or corpus of the estate, and hence, in…
2Cases cited2 opinions
- Rundell v. . LakeyNew York Court of Appeals · 1869
- Barlow v. Saint Nicholas National BankNew York Court of Appeals · 1875
3Cited by4 opinions
- City of New York v. McLeanAppellate Division of the Supreme Court of the State of New York · 1901
- Wise v. WedlakeAppellate Division of the Supreme Court of the State of New York · 1926
- Board of Education v. Board of Assessors of NassauAppellate Division of the Supreme Court of the State of New York · 1976
- In re the Estate of HoneNew York Surrogate's Court · 1934