Legal Opinion
In re the Estate of Gordon
New York Surrogate's Court
Decided December 31, 1986PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
Renee R. Roth, S.
In this construction proceeding, the court is requested to determine whether the estate of the income beneficiary of a QTIP trust may recover from the remaindermen of the trust the excess estate taxes attributable to the inclusion of the trust assets in the income beneficiary’s estate.
This right of recovery is given to the beneficiary’s estate by both Federal and State statutes, namely, Internal Revenue Code (26 USC) § 2207A and its New York counterpart, EPTL 2-1.12. Both statutes, however, provide that there shall be no right of recovery "if the decedent…
2Cases cited8 opinions
- In re the Estate of RothkoNew York Court of Appeals · 1977
- In re the Estate CordNew York Court of Appeals · 1983
- In re the Estate of RothkoAppellate Division of the Supreme Court of the State of New York · 1977
- In re the Estate of RothkoNew York Surrogate's Court · 1975
- In re AldrichAppellate Division of the Supreme Court of the State of New York · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In re the Estate of ChoateNew York Surrogate's Court · 1988
- Firstar Trust Co. v. First National Bank of KenoshaWisconsin Supreme Court · 1995
- Katz, Look & Moison, P.C. v. TurnwallSupreme Court of Colorado · 2005
- In re the Estate of KramerAppellate Division of the Supreme Court of the State of New York · 1994
- Matter of Will of AdairSupreme Court of New Jersey · 1997
14 more not listed; retrieve them via the Exa API.