Legal Opinion
In re the Estate of Wilson
New York Surrogate's Court
Decided December 7, 1931PublishedCited by 7 opinions
1Opinion of the Court
Foley, S.
The ground of appeal is that the appraiser erroneously included as taxable property the present value of a joint and survivor annuity insurance policy as of the date of death of the decedent. The latter died a resident of the county of New York on December 19, 1929. On January 20, 1928, he and his wife entered into the insurance contract, referred to, with the New York Life Insurance Company. By the terms of the policy, upon the payment of the single premium of $50,000, the company agreed to pay the annuitants jointly during their lives the sum of $4,108 yearly. After the first…
2Cases cited8 opinions
- In Re the Appraisement of Legacies & Assessment of Collateral Inheritance Tax Under the Last Will & Testament of KnoedlerNew York Court of Appeals · 1893
- In re the Tranfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1918
- In re the Appraisal under the Transfer Tax Law of the Estate of HaedrichNew York Surrogate's Court · 1929
- In re the Transfer Tax Upon the Estate of SchmollAppellate Division of the Supreme Court of the State of New York · 1920
- In Re the Transfer Tax Upon the Estate of SchmollNew York Court of Appeals · 1920
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sweet v. Department of TaxationWisconsin Supreme Court · 1955
- In re the Estate of SothernNew York Surrogate's Court · 1938
- In re the Estate of EndemannNew York Surrogate's Court · 1951
- Sweet v. Department of TaxationWisconsin Supreme Court · 1955
- Sweet v. Department of TaxationWisconsin Supreme Court · 1955
2 more not listed; retrieve them via the Exa API.