Legal Opinion

In re the Estate of Stephani

New York Surrogate's Court

Decided September 18, 1937PublishedCited by 1 opinion

1Opinion of the Court

Harrington, S.

In this proceeding the administrators c. t. a. pray for an order exempting the estate from any transfer tax, alleging that the entire estate is bequeathed for charitable purposes. No inventory has been filed nor does the petition in this proceeding show the assets of the estate. However, a stipulation by counsel previously filed in this court indicates that the assets of the estate exceed $400,000, This court declined to admit decedent’s will to probate (Matter of Stephani, 159 Misc. 43). The decree of this court denying probate was reversed (Matter of Stephani, 250 App. Div.…

2Cases cited15 opinions

  1. Chamberlain v. . ChamberlainNew York Court of Appeals · 1871
  2. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
  3. In Re the Accounting of ClaytonNew York Court of Appeals · 1927
  4. Bolton v. . SchrieverNew York Court of Appeals · 1892
  5. In re the Transfer Tax upon the Estate of HernandezAppellate Division of the Supreme Court of the State of New York · 1916

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3Cited by1 opinion

  1. In re the Accounting of Rochester Trust & Safe Deposit Co.New York Surrogate's Court · 1945

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