Legal Opinion
Bertha Lemle v. United States
Court of Appeals for the Second Circuit
Decided June 5, 1978No. 490, Docket 77-6145PublishedCited by 2 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
Bertha Lemle’s husband died in 1964, leaving a last will and testament which provided that she was to receive the net income for life of one-third of his residuary estate payable in monthly installments. Following probate of the will in 1965, the executors commenced monthly payments and continued them through 1970. 1
On February 3, 1966, appellant filed a notice of election in Surrogate’s Court, New York County, pursuant to Section 18-b of the New York Decedent Estate Law (now Section 5-1.1 of the New York Estates Powers and Trusts Law) contending that her…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
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3Cited by2 opinions
- Liu v. JaddouDistrict Court, E.D. New York · 2024
- Makinano v. JaddouDistrict Court, E.D. New York · 2023