Legal Opinion
In re the Estate of Edwards
New York Surrogate's Court
Decided June 18, 1982Published
1Opinion of the Court
OPINION OF THE COURT
Bernard L. Reagan, S.
In this proceeding a question arises with regard to the allocation of Federal estate taxes. The petitioner is the trustee in respect of an inter vivos trust created by Katheryn B. Edwards on August 13, 1963, while a resident of the State of New York.
The facts briefly stated are as follows:
1. On July 10, 1963 the decedent, then a domiciliary of the State of New York, executed a will devising her entire estate to her daughter.
2. On August 13,1963, while still a resident of the State of New York, the decedent entered into a written agreement with Marine…
2Cases cited9 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Watts v. Swiss Bank Corp.New York Court of Appeals · 1970
- Gangel v. DeGrootNew York Court of Appeals · 1977
- In re the Estate of CrichtonNew York Court of Appeals · 1967
- Amdur v. Zim Israel Navigation CompanyDistrict Court, S.D. New York · 1969
4 more not listed; retrieve them via the Exa API.