Legal Opinion

In Re the Will of Brokaw

New York Court of Appeals

Decided December 30, 1944PublishedCited by 16 opinions

1Per curiam

In the light of circumstances of record surrounding the execution of the decedent’s will we read the ** First ”, “ Fourth ” and “ Fifth ” paragraphs thereof as declaratory of his intention that no part of any death taxes which might be levied against his estate should be apportioned, under section 124 of the Decedent Estate Law, against funds of the inter vivas trust created by a deed of trust, dated June 12, 1929, executed by the decedent, as settlor, and by Guaranty Trust Company of New York and Ann Clare Brokaw; as trustees.

The order should be affirmed, with costs payable out of the estate.

2Cited by16 opinions

  1. Stadtfeld EstateSupreme Court of Pennsylvania · 1948
  2. In re the Estate of GalewitzNew York Surrogate's Court · 1955
  3. In re the Accounting of Manufacturers Trust Co.New York Surrogate's Court · 1955
  4. In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
  5. Hale v. LeedsSupreme Court of New Jersey · 1958

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