Legal Opinion
In re the Estate of Brown
New York Surrogate's Court
Decided August 12, 1939PublishedCited by 7 opinions
1Opinion of the Court
Delehanty, S.
The executor of deceased asks for an order modifying a pro forma order of this court dated August 8, 1937. He seeks to exclude from the taxable estate the value of certain property which had been irrevocably transferred by deceased in trust long antecedent her death. The effect of the exclusion of course would be to reduce the tax materially.
The State Tax Commission takes the position that the action of the appraiser in including this fund as taxable was a judicial act and that in consequence the failure of the executor to appeal from the pro forma order within the time limited…
2Cases cited8 opinions
- In re CooganNew York Supreme Court · 1899
- In re the Appraisal of the Estate of WilletsAppellate Division of the Supreme Court of the State of New York · 1907
- People Ex Rel. International Salt Co. v. GravesNew York Court of Appeals · 1935
- In Re the Estate of SandfordNew York Court of Appeals · 1938
- People Ex Rel. Koch v. . OdellNew York Court of Appeals · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In re the Estate of FordNew York Surrogate's Court · 1950
- In re the Estate of McNeilNew York Surrogate's Court · 1967
- In re the Estate of BradleyNew York Surrogate's Court · 1975
- Stannard v. BrowneNew York Supreme Court · 1946
- In re the Estate of LawrieNew York Surrogate's Court · 1952
2 more not listed; retrieve them via the Exa API.