Legal Opinion
In re Dettmer
New York Surrogate's Court
Decided February 9, 1943PublishedCited by 22 opinions
1Opinion of the Court
McGarey, S.
The residuary trust created by testator for the benefit of his two children having terminated, the trustee has accounted and, as an incident thereof, application is made for a final apportionment of the State and Federal estate taxes pursuant to section 124 of the Decedent Estate Law. This application was held in abeyance, pursuant to a decree of this court, pending the review by the United States Supreme Court of the decision rendered by the Court of Appeals in the Matter of del Drago. The constitutionality of said section was upheld when the United States Supreme Court adopted…
2Cases cited15 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In re the Estate of PepperNew York Court of Appeals · 1954
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- In re the Construction of the Will of MattesNew York Surrogate's Court · 1954
- In re the Will of BlumenthalNew York Surrogate's Court · 1943
- In re the Construction of the Will of SladeNew York Surrogate's Court · 1956
17 more not listed; retrieve them via the Exa API.