Legal Opinion

In re the Estate of Bristol

New York Surrogate's Court

Decided May 12, 1933PublishedCited by 4 opinions

1Opinion of the Court

Slater, S.

This is an appeal from the pro forma order of this court assessing the estate tax. Two questions are raised. The first is with regard to the character of the gift under the seventh paragraph of the will. Is a vested or contingent estate created? The answer to this question reflects the percentage of tax to be assessed against the interest taken under the will.

The other objection relates to the deduction from the gross estate of commissions to the executors on the value of the real estate. The legal question here presented is, does the will create an equitable conversion and are the…

2Cases cited10 opinions

  1. In Re the Accounting of BuechnerNew York Court of Appeals · 1919
  2. In Re the Accounting of EvansNew York Court of Appeals · 1922
  3. In Re the Accounting of BarkerNew York Court of Appeals · 1921
  4. Furniss v. . CruikshankNew York Court of Appeals · 1921
  5. In Re the Accounting of the Farmers' Loan & Trust Co.New York Court of Appeals · 1930

5 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. In re the Accounting of MeyerNew York Surrogate's Court · 1949
  2. In re the Estate of GreenwaldNew York Surrogate's Court · 1943
  3. Barnett Hollander, of the Will of Lester Field, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1957
  4. Barnett Hollander, of the Will of Lester Field, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1957

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