Legal Opinion
In re the Estate of Chofeng Lin Lee
New York Surrogate's Court
Decided October 6, 1992PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Renee R. Roth, S.
The residuary beneficiary of the estate of Chofeng Lin Lee requests permission to file a late renunciation of his legacy. The question is whether, for purposes of satisfying the disclaimer provisions of the Internal Revenue Code, the document is valid as a common-law renunciation or, if not, *690whether it may be accepted nunc pro tune as of the date of execution.
Mrs. Lee died on May 2, 1991, survived by her husband, Hsin Chih, and their son, Kai Nien. Under article second of her will, testatrix left her residuary estate to her husband (Mr. Lee) or, if he…
2Cases cited5 opinions
- In re the Estate of WitzNew York Surrogate's Court · 1978
- In re the Estate of FiengaNew York Surrogate's Court · 1973
- In re the Estate of HeffnerNew York Surrogate's Court · 1986
- In re the Estate of Von RipperNew York Surrogate's Court · 1978
- In re Berrien's WillNew York Supreme Court · 1890
3Cited by3 opinions
- Estate of Lute Ex Rel. Lane v. United StatesDistrict Court, D. Nebraska · 1998
- In re Enquire Printing & Publishing Co.New York Surrogate's Court · 2009
- In re the Estate of OvergardNew York Surrogate's Court · 2004