Legal Opinion
In Re the Estate of Cohen
New York Court of Appeals
Decided February 17, 1994PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
The decedent, Harry Alexander Cohen, and respondent Rae Cohen, an elderly, childless married couple, executed mutual wills on April 15, 1982. Each will established a trust for the life of the surviving spouse consisting of that portion of the testator’s estate "equal to the largest amount that can pass free of Federal estate tax by reason of the unified credit and the State death tax credit”, with the corpus to be distributed upon the surviving spouse’s death among named relatives of the decedent and Mrs. Cohen in specified percentages, result ing in an equal…
2Cases cited11 opinions
- Sharp v. KosmalskiNew York Court of Appeals · 1976
- Simonds v. SimondsNew York Court of Appeals · 1978
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Tutunjian v. VetzigianNew York Court of Appeals · 1949
- In re Probate of the Will of FoxNew York Court of Appeals · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Wal-Mart Stores, Incorporated Associates' Health and Welfare Plan and Administrative Committee, Administrator of the Plan v. Denise WellsCourt of Appeals for the Seventh Circuit · 2000
- Gutman v. GutmanAppellate Division of the Supreme Court of the State of New York · 2006
- In re the Estate of ThompsonAppellate Division of the Supreme Court of the State of New York · 2003
- In re ChantarasmiNew York Surrogate's Court · 2012
- Wal-Mart Stores Heal v. Wells, DeniseCourt of Appeals for the Seventh Circuit · 2000