Legal Opinion

In re the Estate of Ryan

New York Surrogate's Court

Decided December 4, 1969PublishedCited by 1 opinion

1Opinion of the Court

John D. Bennett, S.

This is an appeal from a pro forma order fixing estate tax. The notice of appeal is dated January 27, 1969 and antedates the tax order which was signed on February 13, 1969. The notice, however, was served on February 21, 1969 and filed on February 25, 1969. It also states that it is the attorney “ for the estate ” who takes the appeal. These discrepancies will be overlooked and the appeal considered on its merits.

The error claimed is in the disallowance of any marital deduction to the widow. The ground asserted by the Tax Commission for such disallowance is that the will…

2Cases cited3 opinions

  1. Rastetter v. . HoenningerNew York Court of Appeals · 1915
  2. In re the Construction of the Will of WalcottNew York Surrogate's Court · 1960
  3. In re the Estate of ManganielloNew York Surrogate's Court · 1965

3Cited by1 opinion

  1. In re Estate of GoldAppellate Division of the Supreme Court of the State of New York · 1975

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