Legal Opinion
In re the Estate of Cochran
New York Surrogate's Court
Decided June 4, 1941PublishedCited by 5 opinions
1Opinion of the Court
Foley, S.
Various issues are raised in this accounting proceeding brought on by the executors.
The testator was a member of the banking firm of J. P. Morgan & Company. The fortune which he disposed of by his will was of considerable magnitude. In his lifetime Mr. Cochran became obligated by a valid agreement to contribute a large sum of money to Phillips Academy, located at Andover, Mass. At the date of his death there remained due under his obligation a balance of $700,000. The agreement required the payment of interest upon the unpaid balance at a specified rate.
The executors in the exercise…
2Cases cited7 opinions
- Matter of Accounting of BensonNew York Court of Appeals · 1884
- In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
- In Re the Accounting of the United States Trust Co.New York Court of Appeals · 1925
- In re the Estate of BloomingdaleNew York Surrogate's Court · 1939
- In re the Estate of LordNew York Surrogate's Court · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Igoe v. CommissionerUnited States Tax Court · 1946
- People v. McNairNew York Supreme Court · 1974
- Rifkind v. United StatesUnited States Court of Claims · 1984
- In re the Estate of ForsheimNew York Surrogate's Court · 1962
- Igoe v. CommissionerUnited States Tax Court · 1946