In re the Estate of Herz
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Decree of the Surrogate’s Court, Bronx County (Lee Holzman, S.), entered February 22, 1993, which denied petitioner’s application for an order construing decedent’s will as requiring her executors to pay the German "Erbschaftsteuer” tax, levied against petitioner, affirmed, without costs.
Respondents American Parkinsons Disease Association, Inc., Visiting Nurse Service of New York, and Arthritis Foundation are residuary beneficiaries under the last will and testament of Ilse Herz. Petitioner, a resident of Germany, is the beneficiary of a $250,000 legacy and other items of personal property of…
2Cases cited7 opinions
- In re the Estate of PepperNew York Court of Appeals · 1954
- Rosman v. Trans World Airlines, Inc.New York Court of Appeals · 1974
- Farmers' Loan & Trust Co. v. WinthropNew York Court of Appeals · 1924
- In re the Estate of BaerNew York Surrogate's Court · 1936
- In re the Estate of GotthelfNew York Surrogate's Court · 1934
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3Cited by1 opinion
- Pfeufer v. CyphersCourt of Appeals of Maryland · 2007