Legal Opinion
In re the Estate of Froehlich
New York Surrogate's Court
Decided May 28, 1979PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
John D. Bennett, J.
By order to show cause dated March 7, 1979, the executors move to reargue the decision dated February 14, 1979, alleging that the court overlooked the effect of its decision denying petitioners’ request to extend the time for the payment of the New York estate taxes assessed against the estate. They contend that the court’s denial had the effect of granting an impermissible priority to the payment of the New York estate tax contrary to both the Federal estate tax law and SCPA 1811 (subd 2). The Director of Internal Revenue and the State Tax Commission…
2Cases cited3 opinions
- In re the Accounting of WilliamsNew York Surrogate's Court · 1947
- In re the Estate of SchmucklerNew York Surrogate's Court · 1968
- In re the Estate of SedgwickNew York Surrogate's Court · 1977
3Cited by3 opinions
- Vestron, Inc. v. National Geographic SocietyDistrict Court, S.D. New York · 1990
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RogersIndiana Court of Appeals · 1984
- Allied Capital Corp. v. Altchek ex rel. Martin Altchek, M.D., P.C. (In re Giorgio Shellfish Corp.)United States Bankruptcy Court, E.D. New York · 2001