Legal Opinion
In re the Estate of Hopkins
New York Surrogate's Court
Decided July 6, 1939PublishedCited by 8 opinions
1Opinion of the Court
Delehanty, S.
In this final accounting by the executors and in the accompanying intermediate account of the trustee under deceased’s will a question arises between principal and income account in connection with an asset consisting of a fractional interest in certain royalties derived from the production of an oil and gas property. The fractional interest possessed by deceased was appraised for tax purposes and is inventoried in the account at the value thus assigned to this interest as of date of death. The *911account shows that the executors have received a gross sum from royalties…
2Cases cited7 opinions
- Frankel v. Farmers' Loan & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1912
- In re the Judicial Settlement of the Account of the First Trust & Deposit Co.Appellate Division of the Supreme Court of the State of New York · 1924
- Guaranty Trust Co. v. HalstedNew York Court of Appeals · 1927
- In re ChapmanAppellate Division of the Supreme Court of the State of New York · 1901
- Frankel v. . the Farmers' Loan and Trust CompanyNew York Court of Appeals · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- In re the Construction of the Will of HaldemanNew York Surrogate's Court · 1955
- In re the Accounting of LongNew York Surrogate's Court · 1952
- In re the Estate of GoetzingerNew York Surrogate's Court · 1958
- In re the Construction of the Will of SampsonNew York Surrogate's Court · 1948
3 more not listed; retrieve them via the Exa API.