Legal Opinion

In re the Estate of King

New York Surrogate's Court

Decided February 14, 1967PublishedCited by 2 opinions

1Opinion of the Court

S. Samuel Di Falco, S.

The executor of the decedent’s estate has instituted this proceeding for construction of the decedent’s will. The following facts are pertinent to the issues, are undis*1023puted and may help bring into focus the difficulties attendant upon a resolution of the problems presented.

The testator, a resident of Paris, France, albeit a citizen of the United States died on March 8,1966. The value of his gross estate located in New York County at the time of his death was approximately $88,000. In addition there must be included in his estate for estate tax purposes a trust valued at…

2Cases cited19 opinions

  1. Riggs v. Del DragoSupreme Court of the United States · 1942
  2. Edwards v. SlocumSupreme Court of the United States · 1924
  3. Matter of New York Life Insurance and Trust CompanyNew York Court of Appeals · 1913
  4. Farmers' Loan Trust Co. v. . MortimerNew York Court of Appeals · 1916
  5. Hirsch v. BuckiAppellate Division of the Supreme Court of the State of New York · 1914

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3Cited by2 opinions

  1. In re the Construction of the Will of KingNew York Court of Appeals · 1968
  2. First National Bank of Omaha v. United StatesDistrict Court, D. Nebraska · 1972

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