Legal Opinion
In re the Estate of Harbord
New York Surrogate's Court
Decided April 30, 1951PublishedCited by 3 opinions
1Opinion of the Court
Griffiths, S.
This is an appeal by the executors from a pro forma order fixing the estate tax on the report of the appraiser. The executors contend that the appraiser committed error by including in the decedent’s gross taxable estate the assets of an inter vivos trust established by the decedent.
The facts are not in dispute. During his lifetime the decedent, as grantor, and Bankers Trust Company, as trustee, executed an irrevocable trust agreement hearing date August 15, 1930. Under the provisions of said agreement the net income was payable to Emma Harbord, then the wife of the decedent,…
2Cases cited30 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Edwards v. SlocumSupreme Court of the United States · 1924
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3Cited by3 opinions
- In re the Estate of EndemannNew York Surrogate's Court · 1951
- In re the Estate of HarbordAppellate Division of the Supreme Court of the State of New York · 1952
- In re the Estate of WhiteNew York Surrogate's Court · 1956