Legal Opinion
In re the Estate of Sandford
New York Surrogate's Court
Decided August 3, 1936PublishedCited by 5 opinions
1Opinion of the Court
Delehanty, S.
The executors of deceased appeal from the pro forma order of August 5, 1935, fixing the estate tax on the report of the appraiser. They urge six separate grounds of appeal.
The first and second relate to the inclusion as part of the taxable estate of the sums of $173,511.09 and $180,604.24, the values, respectively, of an inter vivos trust and a testamentary trust created by Ellen W. Duryea, a sister of this decedent, over which this decedent exercised powers of appointment given to her by Ellen W. Duryea. The questions raised by these two grounds of appeal have already been…
2Cases cited15 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Walker v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1915
- Wachovia Bank & Trust Co. v. DoughtonSupreme Court of the United States · 1926
- In re the Transfer Tax on the Estate of CandaAppellate Division of the Supreme Court of the State of New York · 1921
- In Re the Transfer Tax Upon the Estate of RipleyNew York Court of Appeals · 1908
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3Cited by5 opinions
- In re the Estate of BrownNew York Surrogate's Court · 1939
- In re the Estate of Van WagenenNew York Surrogate's Court · 1939
- In re the Estate of VanderbiltNew York Surrogate's Court · 1943
- In re Estate of ReesCuyahoga County Probate Court · 1947
- In re the Estate of JohnsonNew York Surrogate's Court · 1938