Legal Opinion

In re the Accounting of United States Trust Co.

New York Surrogate's Court

Decided June 21, 1954PublishedCited by 1 opinion

1Opinion of the Court

Rubenstein, S.

The special guardian questions the construction of paragraph “ First ” of the will adopted by the executors. Their construction has resulted in the payment by them out of the general estate of taxes on a certain parcel of real property which was no part of the testamentary estate but which was included in the taxable estate for tax purposes. Title to such real property had been taken in joint tenancy by testator and one of his daughters before the making of the will.

Paragraph “ First ” reads as follows: “ I direct my Executors hereinafter named to pay all of my just debts,…

2Cases cited10 opinions

In Re the Accounting of PhippsNew York Court of Appeals · 1948
In Re the Appraisal, Under the Transfer Tax Law, of the Estate of LyonNew York Court of Appeals · 1922
In re the Appraisal of the Estate of TilleyAppellate Division of the Supreme Court of the State of New York · 1915
In Re the Transfer Tax Upon the Estate of TilleyNew York Court of Appeals · 1915
In re the Appraisal under the Transfer Tax Law of the Estate of DalsimerAppellate Division of the Supreme Court of the State of New York · 1915

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

3Cited by1 opinion

Calvert v. WallrathTexas Supreme Court · 1970