Legal Opinion

In re the Estate of Roe

New York Surrogate's Court

Decided April 8, 1932PublishedCited by 3 opinions

1Opinion of the Court

Schenck, S.

Upon the judicial settlement of the accounts of the executrix herein, the validity of a claim against the decedent’s estate was presented and tried. This claim is based upon a written instrument executed by the testator in words and figures as follows:

“ Oct. 14th, 1926.
“ For a valuable consideration, I owe, Agnes J. Welch of 290 Lark St., Albany, N. Y., the sum of $5000, without interest, which is due and payable, in the event of my death.
“ In witness whereof, I have affixed my signature to this declaration.
“ S'. WALLACE ROE.
“ Signed sealed & delivered in presence of
“ H. W.…

2Cases cited5 opinions

  1. Govin v. . De MirandaNew York Court of Appeals · 1893
  2. Holmes v. . RoperNew York Court of Appeals · 1894
  3. Claim of Gallagher v. Estate of BrewsterNew York Court of Appeals · 1897
  4. Blanshan v. RussellAppellate Division of the Supreme Court of the State of New York · 1898
  5. Blanshan v. . RussellNew York Court of Appeals · 1899

3Cited by3 opinions

  1. Estate of Hamlin ex rel. Lincoln Rochester Trust Co. v. CommissionerUnited States Tax Court · 1947
  2. Hamlin v. CommissionerUnited States Tax Court · 1947
  3. In re the Judicial Settlement of the Accounts of RoeAppellate Division of the Supreme Court of the State of New York · 1932

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