Legal Opinion
In re the Judicial Settlement of the Account of the Title Guarantee & Trust Co.
New York Surrogate's Court
Decided May 15, 1913PublishedCited by 3 opinions
Proceeding for the judicial settlement of the account of an executor.
1Opinion of the Court
Cohalan, S.
The Title Guarantee and Trust Company as executor under the last will and testament of the decedent has filed its account, and asks that the court construe paragraph tenth of the will in order that it may make a proper distribution of the estate. It also asks the court to determine the manner in which the transfer tax upon the respective remainder interests shall be apportioned.
The tenth paragraph reads as follows: “ Tenth: I give and bequeath unto the Title Guarantee & Trust Company, a corporation organized under the laws of the State of New York, the sum of twenty thousand…
2Cases cited5 opinions
- Ferrer v. . PyneNew York Court of Appeals · 1880
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- Wager v. . WagerNew York Court of Appeals · 1884
- In Re the Judicial Settlement of the Accounts of the ExecutorsNew York Court of Appeals · 1883
- In re the Judicial Accounting of KeoghAppellate Division of the Supreme Court of the State of New York · 1906
3Cited by3 opinions
- In re the Judicial Settlement of the Account of Title Guarantee & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1913
- O'REILLY v. JacksonSupreme Court of Missouri · 1954
- In re the Transfer Tax upon the Estate of AlexandreAppellate Division of the Supreme Court of the State of New York · 1915