Legal Opinion
In re the Estate of Gilbert
New York Surrogate's Court
Decided November 25, 1992PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Renee R. Roth, S.
The executor of the estate of Peter Gilbert asks the court to declare null and void a renunciation by Mr. Gilbert’s son, Lester, of his interest in two wholly discretionary trusts under decedent’s will.
Mr. Gilbert died on March 26, 1989, leaving an estate of over $40,000,000. He was survived by his wife and four children. Under his will, testator, after making certain preresiduary legacies, created an elective share trust for the life income benefit of his wife. The amount of decedent’s generation-skipping transfer (GST) tax exemption was divided into four…
2Cases cited11 opinions
- Collister v. . FassittNew York Court of Appeals · 1900
- Ireland v. . IrelandNew York Court of Appeals · 1881
- Hamilton v. DrogoNew York Court of Appeals · 1926
- Burritt v. . SillimanNew York Court of Appeals · 1855
- Manning v. SheehanNew York Supreme Court · 1912
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3Cited by3 opinions
- Giambrone v. Bank of New YorkAppellate Division of the Supreme Court of the State of New York · 1998
- In re the Estate of DruckNew York Surrogate's Court · 2005
- Haynes v. HaynesAppellate Division of the Supreme Court of the State of New York · 2010