In re the Estate of Winthrop
New York Surrogate's Court
1Opinion of the Court
Delehanty, S.
Between 1932, when deceased executed his will, and March 4, 1936, when he died, deceased had transferred his real estate holdings to a corporation known as Winthrop Properties, Inc., in exchange for stock and bonds of that corporation. His interest in the corporation was a minority interest. The bonds, which have a nominal value of $390,000, are listed in the account at a value of $199,000. Another capital asset listed is a note of the same corporation in favor of deceased for the sum of $11,000. *862Certain shares of this corporation are listed as a capital asset and are said to be…
2Cases cited8 opinions
- In Re Proving the Will of MountNew York Court of Appeals · 1906
- Matter of WentworthNew York Court of Appeals · 1920
- Spencer v. . SpencerNew York Court of Appeals · 1916
- In Re the Accounting of RowlandNew York Court of Appeals · 1937
- In Re the Accounting of SatterwhiteNew York Court of Appeals · 1933
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3Cited by7 opinions
- In Re Trust Under Will of CosgraveSupreme Court of Minnesota · 1948
- Brickell v. DiPietro Ex Rel. DiPietroSupreme Court of Florida · 1940
- In re the Estate of CarlisleNew York Surrogate's Court · 1967
- Northwestern National Bank v. BalchSupreme Court of Minnesota · 1948
- Miller v. Bank of America, N.A.New Mexico Court of Appeals · 2013
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