Legal Opinion

In re the Estate of Begent

Appellate Division of the Supreme Court of the State of New York

Decided October 27, 1971PublishedCited by 7 opinions

1Opinion of the Court

Staley, Jr., J.

This is an appeal from an order of the Surrogate’s Court of Tompkins County, entered March 8, 1968, which provided that the claim of the United States of America for taxes incurred in the operation of the decedent’s dairy business by the executor of the estate was entitled to priority over other debts of the decedent, Gordon C. Begent, Sr.

At the time of his death on October 6,1959, Gordon C. Begent, Sr., owned a dairy farm and retail dairy outlet in Tompkins County. His last will and testament named his son, Gordon C. Begent, Jr., as his sole beneficiary and executor of his…

2Cases cited4 opinions

  1. Willis v. . SharpNew York Court of Appeals · 1889
  2. In re the Estate of PhillipsNew York Surrogate's Court · 1938
  3. In re the Estate of McClatcheyNew York Surrogate's Court · 1939
  4. In re the Estate of HenkeNew York Surrogate's Court · 1963

3Cited by7 opinions

  1. Estate of Papson v. CommissionerUnited States Tax Court · 1979
  2. Estate of Papson v. CommissionerUnited States Tax Court · 1979
  3. In re the Estate of HammondAppellate Division of the Supreme Court of the State of New York · 2014
  4. In re the Estate of HammondAppellate Division of the Supreme Court of the State of New York · 2014
  5. In re the Estate of RothkoAppellate Division of the Supreme Court of the State of New York · 1977

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