Legal Opinion

In re the Accounting of Graves

New York Surrogate's Court

Decided January 25, 1949PublishedCited by 8 opinions

1Opinion of the Court

Witmer, S.

Construction of the will and codicil herein is sought, particularly to ascertain the time at which the value of the estate assets is to he taken in determining whether the estate is large enough under the terms of the will and codicil to entitle respondents to share therein. At the date of testator’s death on January 14, 1936, the net value of his estate was $226,926.95, as shown by an appraisal made as of that date about a year later. No other appraisal has been made. The account herein, filed July 13, 1948, purports to show the acts of the executors from the time of their…

2Cases cited34 opinions

  1. Manice v. . ManiceNew York Court of Appeals · 1871
  2. Herzog v. . Title Guarantee Trust Co.New York Court of Appeals · 1903
  3. In Re the Accounting of TamargoNew York Court of Appeals · 1917
  4. Booth v. Baptist Church of Christ of PoughkeepsieNew York Court of Appeals · 1891
  5. Loder v. . HatfieldNew York Court of Appeals · 1877

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3Cited by8 opinions

  1. Horton v. CommissionerUnited States Tax Court · 1967
  2. In re the Construction of the Will of MillerNew York Surrogate's Court · 1951
  3. In re the Accounting of HarrisNew York Surrogate's Court · 1951
  4. In re the Estate of PaulNew York Surrogate's Court · 1958
  5. Horton v. CommissionerUnited States Tax Court · 1967

3 more not listed; retrieve them via the Exa API.

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