In re McKinney
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
*478OPINION OF THE COURT
Brown, J.
The issue for our determination on this appeal is whether the tax exoneration clause contained in the will of Jane Eloise Cecilia McKinney exonerates the property passing out of the residuary estate from the tax apportionment scheme of EPTL 2-1.8 (subds [a], [c]) thereby permitting all of the estate tax, including the tax imposed on the residuary, to be paid out of the residuary. We conclude that, under the circumstances of this case, apportionment of the residuary estate is required since there is no clear and unambiguous direction to the contrary in the will.
Jane…
2Cases cited22 opinions
- In re the Accounting of PhippsNew York Supreme Court · 1946
- In re the Estate CordNew York Court of Appeals · 1983
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- In re the Accounting of DullesNew York Court of Appeals · 1951
- In re the Accounting of DullesNew York Surrogate's Court · 1950
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3Cited by8 opinions
- In re the Estate of RobbinsNew York Surrogate's Court · 1989
- Estate of Herz v. American Parkinsons Disease Ass'nNew York Court of Appeals · 1995
- In re the Estate of SaxtonAppellate Division of the Supreme Court of the State of New York · 1996
- In re MartinAppellate Division of the Supreme Court of the State of New York · 1992
- In re the Estate of ReicholdAppellate Division of the Supreme Court of the State of New York · 1992
3 more not listed; retrieve them via the Exa API.