Legal Opinion

In re the Estate of Smith

New York Surrogate's Court

Decided July 30, 1976Published

1Opinion of the Court

George E. Severson, S.

The litigation in this executor’s final account principally involves the proper allocation of stock distributions made during the existence of a legal life estate either to principal or income or both.

Formal objections have been filed to the account by the estate of the now deceased legal life tenant. The appearing parties have waived a trial and have filed an agreed statement of facts. Additionally certain other matters were stipulated on the record in open court as to the court’s taking notice of matters of record in this court and copies of income tax returns…

2Cases cited25 opinions

In Re the Accounting of OsborneNew York Court of Appeals · 1913
Smith v. . Van OstrandNew York Court of Appeals · 1876
In re Judicial Settlement of the Accounts of RogersAppellate Division of the Supreme Court of the State of New York · 1897
In Re the Judicial Settlement of the Account of RogersNew York Court of Appeals · 1899
Matter of Final Accounting of GerryNew York Court of Appeals · 1886

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