Legal Opinion
In re the Estate of Mater
New York Surrogate's Court
Decided August 15, 1940PublishedCited by 5 opinions
1Opinion of the Court
Foley, S.
The executors in this accounting proceeding seek an apportionment, of the Federal and State estate taxes pursuant to the provisions of section 124 of the Decedent Estate Law. There was included by the Federal government in the taxable estate a portion of an inter vivos trust created by the decedent in 1929. No part of this trust was included for tax purposes by the State taxing authorities. By reason of the inclusion, however, of this trust in the Federal proceeding the amount of tax paid to the State of New York was less than the eighty per cent credit allowed under the Federal act.…
2Cases cited4 opinions
- In Re the Accounting of Central Hanover Bank & Trust Co.New York Court of Appeals · 1937
- In re the Estate of ScottNew York Surrogate's Court · 1936
- In re the Judicial Settlement of the Account of Proceedings of Central Hanover Bank & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1937
- In re the Estate of RyleNew York Surrogate's Court · 1939
3Cited by5 opinions
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- In re the Will of BlumenthalNew York Surrogate's Court · 1943
- Security First National Bank of Los Angeles v. WellslagerCalifornia Court of Appeal · 1948
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
- In re the Accounting of Bankers Trust Co.New York Supreme Court · 1964