Legal Opinion
In Re the Estate of Gellatly
New York Court of Appeals
Decided May 28, 1940PublishedCited by 6 opinions
1Opinion of the Court
Lehman, Ch. J.
John Gellatly died on November 9, 1931. Letters of administration upon his estate were issued on February 1, 1932. In May, 1938, the United States of America presented a petition in accordance with the provisions of sections 259 and 260 of the Surrogate’s Court Act, praying for the judicial settlement of the accounts of the administratrix. The petition states that the petitioner’s claim “is on account of income tax owing by decedent for the year 1930 in the amount of $7,044.53.”
The right of the United States government to bring proceedings for the settlement of the accounts of…
2Cases cited5 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1940
- United States v. ShawSupreme Court of the United States · 1940
- People of State of N.Y. v. . DennisonNew York Court of Appeals · 1881
- Reichel v. Standard Rice Co.New York Court of Appeals · 1930
3Cited by6 opinions
- In re the Estate of FeinbergNew York Court of Appeals · 1966
- Taylor v. United StatesMassachusetts Supreme Judicial Court · 1949
- In re the Estate of WeinbaumNew York Surrogate's Court · 1964
- Emigrant Savings Bank v. ParkerNew York Supreme Court · 1975
- In re the Estate of DulaNew York Surrogate's Court · 1961
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