Legal Opinion
In re the Estate of Finkelstein
New York Surrogate's Court
Decided March 18, 1963PublishedCited by 5 opinions
1Opinion of the Court
Heebebt E. Heeton, S.
This is an application for an order modifying a pro forma taxing order dated December 8, 1961. The modification sought is the reduction of the valuation of decedent’s interests in three partnerships so as to eliminate from consideration the value of foreign realty owned by those partnerships. The application was finally submitted on January 17,1963.
The petition states that after the schedules were filed the attorneys for the estate discovered that the parcels of real estate in question, while belonging to the respective partnerships, were actually in the individual names…
2Cases cited21 opinions
- Blau v. LehmanSupreme Court of the United States · 1962
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Ruzicka v. RagerNew York Court of Appeals · 1953
- United States v. a & P Trucking Co.Supreme Court of the United States · 1958
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3Cited by5 opinions
- State v. BirchCourt of Appeals of Washington · 1984
- In re the Estate of HavemeyerNew York Court of Appeals · 1966
- General Property Corp. v. DiamondAppellate Division of the Supreme Court of the State of New York · 1968
- Arizona Tractor Co. v. Arizona State Tax CommissionCourt of Appeals of Arizona · 1977
- In re the Estate of HavemeyerNew York Surrogate's Court · 1964