Legal Opinion
In re the Estate of Meyer
New York Surrogate's Court
Decided September 1, 1966PublishedCited by 6 opinions
1Opinion of the Court
John D. Bennett, S.
This is an appeal from the pro forma order fixing the New York estate tax to the extent that the tax appraiser disallowed as a charitable tax deduction one half of the present value of that portion of the remainder of the residuary trust which will go to charity. The decedent herein died on September 14, 1962, prior to the effective date of the statute which mandates that the State follow the Federal determination as to whether or not a deduction should be allowed.
- Paragraph ‘‘ Fifteenth ’’ of the decedent’s will provides: ‘ ‘ All the rest, residue and remainder of my…
2Cases cited14 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- In Re the Estate of CreganNew York Court of Appeals · 1937
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3Cited by6 opinions
- Samuel H. Salisbury, as Under the Will of Ora S. Hitchcock v. United StatesCourt of Appeals for the Second Circuit · 1967
- In re the Estate of BarrieNew York Surrogate's Court · 1974
- In re the Estate of PhelanNew York Surrogate's Court · 1966
- In re the Estate of SedgwickNew York Surrogate's Court · 1977
- In re the Estate of WeagraffNew York Surrogate's Court · 1968
1 more not listed; retrieve them via the Exa API.