Legal Opinion
In re the Estate of McCarty
New York Surrogate's Court
Decided February 13, 1936PublishedCited by 5 opinions
1Opinion of the Court
Taylor, S.
Upon the return of the citation judgment creditors appeared by counsel and claimed priority in payment, to which there was no objection, but doubt was expressed as to whether the claim of the remaindermen for a substantial sum paid by them for taxes and penalties which accrued during the life tenancy of the decedent should have precedence.
The pertinent statute (Surr. Ct. Act, § 212) provides that after the payment of debts entitled to preference under the laws of the United States and State of New York there shall be paid: “2. Taxes assessed on property of the deceased previous to…
2Cases cited8 opinions
- Archer v. Equitable Life Assurance Society of the United StatesNew York Court of Appeals · 1916
- Sidenberg v. . ElyNew York Court of Appeals · 1882
- Smith v. . CornellNew York Court of Appeals · 1888
- In re the Estate of SonderlingNew York Surrogate's Court · 1935
- Bates v. UnderhillNew York Surrogate's Court · 1878
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In re the Estate of CashmanNew York Surrogate's Court · 1936
- Riley v. TurpinCalifornia Supreme Court · 1956
- In re the Estate of HarrisNew York Surrogate's Court · 1937
- Emerson Electric Co. v. HolmesDistrict Court, E.D. New York · 2023
- In re the Estate of RatkowskyNew York Surrogate's Court · 1964