Legal Opinion
In re the Estate of Lecompte
New York Surrogate's Court
Decided October 28, 1966PublishedCited by 6 opinions
1Opinion of the Court
S. Samuel Di Falco, S.
In this intermediate accounting by
trustees, the income beneficiary has objected to the allocation against income of the Federal and New York State income taxes for the year 1961 and of a portion of the Federal income taxes for the years 1962 and 1963. The factual situation which gave rise to the allocation of the tax is similar to that which prompted the litigation in Matter of Dick (29 Misc 2d 648). The difference between the two cases is that in the present case the will grants to the trustees ‘ ‘ full power to apportion between capital and income all moneys paid for…
2Cases cited5 opinions
- Chase National Bank v. Chicago Title & Trust Co.New York Court of Appeals · 1936
- Chase National Bank v. Chicago Title & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1935
- Estate of JacksCalifornia Court of Appeal · 1947
- In re the Estate of DickNew York Surrogate's Court · 1961
- In re GroverNew York Surrogate's Court · 1960
3Cited by6 opinions
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- In re the Estate of HollowayNew York Surrogate's Court · 1972
- In re the Estate of CoeNew York Surrogate's Court · 1975
- In re the Estate of HollowayNew York Surrogate's Court · 1971
- In re the Estate of BackusNew York Surrogate's Court · 1980
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