Legal Opinion
In re the Estate of Rogers
Appellate Division of the Supreme Court of the State of New York
Decided July 2, 1945PublishedCited by 14 opinions
1Opinion of the CourtJohnston, J.
This appeal involves the construction of section 249-r, subdivision 7, of the New York Tax Law, which section, so far as material, provides:
“ § -249-r. Gross estate. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, * * *.
“7. To the extent of any property ..passing under a general power of appointment exercised by the decedent (a) by will, * * * .''
In 1935, the Federal Estate Tax Act (U. S. Code, tit. 26, § 811, subd. [f]) was identical with the State statute. To date the…
2Cases cited36 opinions
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of DelanoNew York Court of Appeals · 1903
31 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In re the Estate of BehmAppellate Division of the Supreme Court of the State of New York · 1963
- Marx v. BragaliniNew York Court of Appeals · 1959
- In re Savoy Ballroom Corp.Appellate Division of the Supreme Court of the State of New York · 1955
- In re the Estate of HorchlerAppellate Division of the Supreme Court of the State of New York · 1971
- In re the Estate of MeyerNew York Surrogate's Court · 1966
9 more not listed; retrieve them via the Exa API.