Legal Opinion
In re the Estate of Phelps
New York Surrogate's Court
Decided September 29, 1966PublishedCited by 1 opinion
1Opinion of the Court
J. Maynard Jones, S.
In this proceeding to judicially settle the “ Final Supplemental Account ”, objections have been filed by two residuary legatees to the payments shown in the account of additional Federal estate taxes of $9,867.77 together with interest thereon, amounting to $2,797.03,- as well as an item of $498.18 interest paid on an additional New York estate tax.
The decedent, Caren Crouse Phelps, died September 8, 1959 and by her will, which was probated October 21, 1959, named the First Bank and Trust Company of Utica, New York, as executor of her estate. The Marine Midland Trust…
2Cases cited5 opinions
- Butler v. . JohnsonNew York Court of Appeals · 1888
- Schutz v. . MoretteNew York Court of Appeals · 1895
- Bloodgood v. . BruenNew York Court of Appeals · 1853
- Burnett v. NobleNew York Surrogate's Court · 1880
- In re the Final Judicial Settlement of Account of Proceedings of HullAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by1 opinion
- Marine Midland Trust Co. of the Mohawk Valley v. Penberthy, De Iorio & RayhillNew York Supreme Court · 1969