Legal Opinion

In re the Estate of Darrow

New York Surrogate's Court

Decided August 9, 1983PublishedCited by 1 opinion

1Opinion of the Court

*925OPINION OF THE COURT

Renee R. Roth, S.

Testator’s widow, Suzanne Darrow, has filed several objections to the account of the executor.

Testator, Richard W. Darrow, died in 1976; his will and codicil were admitted to probate in the same year. He was survived by his wife, Suzanne and two adult sons of a prior marriage. His divorced wife, Nelda, also survived.

Testator’s widow in objections Nos. 1, 2, 3, 4, 5 and 7 has raised novel issues with respect to the apportionment of Federal and State estate taxes in the executor’s account.

A brief history of the family is relevant to an understanding of these…

2Cases cited25 opinions

  1. Riggs v. Del DragoSupreme Court of the United States · 1942
  2. Harris v. CommissionerSupreme Court of the United States · 1950
  3. In re the Estate of KaufmanNew York Surrogate's Court · 1939
  4. In re the Accounting of HeinrichNew York Surrogate's Court · 1949
  5. In Re the Will of BrokawNew York Court of Appeals · 1944

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3Cited by1 opinion

  1. In re MetzlerAppellate Division of the Supreme Court of the State of New York · 1992

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