Legal Opinion
In re the Estate of Dowling
New York Surrogate's Court
Decided April 5, 1948PublishedCited by 9 opinions
1Opinion of the Court
Savarese, S.
The exeentriees appeal from the pro forma order fixing the tax upon the appraiser’s report. Review is sought upon the ground that the appraiser failed to allow an exemption of $20,000 to the widow and an exemption of $5,000 to each of testator’s four minor children. Testator died June 25, 1946. He disposed of his net residuary estate, amounting to $47,213.20. by his will, as follows: “ Secoxd: All the rest, residue and remainder of my estate, real, personal and mixed and wheresoever situated, I give to my Trustees hereinafter named and direct that they pay over to my wife the…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- In Re the Accounting of the Manufacturers National Bank of TroyNew York Court of Appeals · 1936
- In Re the Estate of CreganNew York Court of Appeals · 1937
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In re the Estate of StubblefieldNew York Surrogate's Court · 1948
- In re the Estate of FaberNew York Surrogate's Court · 1948
- In re the Estate of IngrahamNew York Surrogate's Court · 1950
- In re the Estate of LeonardNew York Surrogate's Court · 1950
- In re the Estate of CutlerNew York Surrogate's Court · 1956
4 more not listed; retrieve them via the Exa API.