Legal Opinion
In re the Estate of Howe
New York Surrogate's Court
Decided July 27, 1954PublishedCited by 4 opinions
1Opinion of the Court
Bennett, S.
This is an appeal by the executors from a pro forma taxing order of this court dated August 25, 1953, which order was in accordance with the appraiser’s report.
The decedent died on November 7, 1948, leaving a last will and testament which was duly admitted to probate by this court on November 24,1948.
On August 14, 1941, after protracted arm’s length negotiations, the decedent and his wife entered into a separation agreement. The following is a summary of the pertinent provisions contained therein: 1. Paragraph 5(a) required decedent to
make annual payments to his wife of $60,000 and…
2Cases cited26 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Harris v. CommissionerSupreme Court of the United States · 1950
- Taft v. CommissionerSupreme Court of the United States · 1938
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
21 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Chemical Bank New York Trust Company v. United StatesDistrict Court, S.D. New York · 1966
- In re the Estate of SingerNew York Surrogate's Court · 1975
- Young v. Town of HuntingtonNew York Supreme Court · 1976
- In re the Estate of HoweAppellate Division of the Supreme Court of the State of New York · 1955