Legal Opinion
In re Mainzer
New York Surrogate's Court
Decided June 14, 1991PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Renee R. Roth, S.
At issue in these companion proceedings is whether a *204grantor retained income trust (GRIT) can be reformed to qualify as a shareholder of a subchapter S corporation under Internal Revenue Code (26 USC) § 1361 (c) (2) (A) (i).
By agreement dated December 20, 1988, Ronald O. Mainzer and his wife Sari Mainzer each created an irrevocable trust with virtually identical provisions. In each case, the grantor receives all the net income of the trust until such trust terminates upon the expiration of 9 years and 11 months after the creation of the trust or the…
2Cases cited10 opinions
- In re the Estate CordNew York Court of Appeals · 1983
- In re DodgeNew York Court of Appeals · 1969
- In re the Estate of ChoateNew York Surrogate's Court · 1988
- In re the Estate of StalpNew York Surrogate's Court · 1974
- In re the Estate of LeporeNew York Surrogate's Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re Joint E. & S. Dist. Asbestos LitigationDistrict Court, S.D. New York · 1995
- Findley v. FaliseDistrict Court, E.D. New York · 1995
- In re EberhartNew York Surrogate's Court · 1997
- In re the Estate of SmathersNew York Surrogate's Court · 2008