Legal Opinion

In re the Estate of Bomann

New York Surrogate's Court

Decided March 19, 1971PublishedCited by 3 opinions

1Opinion of the Court

S. Samuel DiFalco, S.

By this motion the attorney for the State Tax Commission moves for an amended order fixing the tax on the estate of the decedent.

The decedent died on April 15, 1963 and all estate tax proceedings herein are governed by article 26 of the Tax Law. This article, a major revision of our estate tax law, was enacted hy chapter 1013 of the Laws of 1962, effective April 1, 1963. The object of this revision was to effect conformity with the Federal determination and to facilitate the determination of New York estate tax by reporting in the aggregate the same figures in the New…

2Cited by3 opinions

  1. In re the Estate of FroehlichNew York Surrogate's Court · 1979
  2. In re the Estate PedersenNew York Surrogate's Court · 1979
  3. In re the Estate of FuhrmannNew York Surrogate's Court · 1975

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