In re Brooklyn Trust Co.
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCarswell, J.
The decedent executed her will on November 23, 1927. She died October 11, 1935. Her will contained no provision for the payment of taxes upon her estate.
The net taxable estate was $3,110,885.73. After making certain bequests, including $10,000 to Olga Schmid, a stranger in blood, she divided the residuary estate among her six nephews, nieces and a grandniece.
The total State and Federal taxes were $949,915.90. The surrogate adopted an apportionment of this tax among the legatees, which allocated against Olga Schmid’s legacy a tax of $3,053.52. On the accounting Schmid filed objections to this…
2Cases cited2 opinions
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