Legal Opinion
In re the Estate of Avery
New York Surrogate's Court
Decided June 7, 1984PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Ernest L. Signorelli, S.
In this miscellaneous proceeding, the petitioners request a construction of article tenth of the decedent’s will, which would enable one half the trust created thereunder to qualify as qualified terminable interest property for purposes of the marital deduction under section 2056 (subd [b], par [7]) of the Internal Revenue Code ([of 1954], US Code, tit 26).
Jurisdiction has been obtained over the necessary parties to this proceeding, and no one has appeared in opposition to the relief requested by the petitioners.
The decedent died on the 3rd day of…
2Cases cited6 opinions
- In re the Accounting of United States Trust Co.New York Court of Appeals · 1957
- In re the Estate of ThallNew York Court of Appeals · 1966
- In re the Estate of StalpNew York Surrogate's Court · 1974
- In re the Estate of KanderNew York Surrogate's Court · 1982
- In re the Estate of LarusNew York Surrogate's Court · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re the Estate of MartinNew York Surrogate's Court · 1989
- 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 MainzerNew York Surrogate's Court · 1991
- In re the Estate of ThomsonAppellate Division of the Supreme Court of the State of New York · 1996