Legal Opinion
Equitable Trust Co. v. Richards
Orphan's Court of Delaware
Decided May 5, 1950PublishedCited by 5 opinions
1Opinion of the Court
Harrington, President Judge:
The question is whether the Delaware act, Chapt. 119, Vol. 46, Laws of Del., providing for the equitable proration of federal estate taxes paid by executors applies to the estates of Elizabeth M. Richards, deceased, and Florence Mae Ely Beacom, deceased. Elizabeth M. Richards executed her last will and testament August 10, 1945, and a codicil thereto on May 7, 1946. She died July 19, 1946, and shortly thereafter her will and codicil were duly proved before the Register of Wills for New Castle County. Letters testamentary were granted to the petitioners, the…
2Cases cited16 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Coolidge v. LongSupreme Court of the United States · 1931
- Keller v. Wilson Co. Inc.Supreme Court of Delaware · 1936
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3Cited by5 opinions
- Wilmington Trust Co. v. CopelandSupreme Court of Delaware · 1953
- Equitable Trust Co. v. RichardsSuperior Court of Delaware · 1950
- Shepter v. Johns Hopkins UniversityCourt of Appeals of Maryland · 1994
- Delaware Trust Co. v. BlackstoneCourt of Chancery of Delaware · 1951
- Wilmington Trust Co. v. CopelandOrphan's Court of Delaware · 1952