Legal Opinion
In re the Estate of Gallatin
New York Surrogate's Court
Decided November 15, 1946PublishedCited by 3 opinions
1Opinion of the Court
Taylob, S.
The executor appeals from the pro forma taxing order based upon the appraiser’s report. The basis of the appeal is the failure of the appraiser to allow as deductions debts of the decedent consequent upon the repair of certain real property at Newport, Bhode Island, which was severely damaged by a hurricane in 1944. The repairs in question were ordered and apparently completed in the decedent’s lifetime but were paid for by the executor. The appraiser declined to allow these deductions because in his opinion they were an “ indebtedness in respect to ” real property which was not…
2Cases cited15 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Caddy v. . Interborough Rapid Transit Co.New York Court of Appeals · 1909
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3Cited by3 opinions
- In re the Estate of HoweNew York Surrogate's Court · 1954
- In re the Estate of GallatinAppellate Division of the Supreme Court of the State of New York · 1948
- In re the Estate of WalkerNew York Surrogate's Court · 1966