Legal Opinion

In re the Estate of Sothern

New York Surrogate's Court

Decided December 30, 1938PublishedCited by 7 opinions

1Opinion of the Court

Kaufman, S.

It seems quite remarkable, considering the number of annuity contracts now in force, that the question here presented for decision has not been previously determined. Yet neither efforts of counsel nor independent research on my part have revealed any reported decision of any court in this State precisely or nearly in point. Under these circumstances the ultimate decision of this question must necessarily be of far-reaching consequence.

On December 24, 1928, Edward H. Sothern paid to the Equitable Life Assurance Society of the United States the sum of $65,243.22 and received in…

2Cases cited5 opinions

  1. People v. Security Life Insurance & Annuity Co.New York Court of Appeals · 1879
  2. People ex rel. Metropolitan Life Insurance v. KnappAppellate Division of the Supreme Court of the State of New York · 1920
  3. People Ex Rel. Metropolitan Life Insurance Co. v. . KnappNew York Court of Appeals · 1921
  4. In re the Appraisal under the Transfer Tax Law of the Estate of HaedrichNew York Surrogate's Court · 1929
  5. In re the Estate of WilsonNew York Surrogate's Court · 1931

3Cited by7 opinions

  1. In re the Estate of NewtonNew York Surrogate's Court · 1941
  2. Corporation Commission v. Equitable Life Assur. Soc. of United StatesArizona Supreme Court · 1951
  3. In re the Estate of HorchlerAppellate Division of the Supreme Court of the State of New York · 1971
  4. New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentAppellate Division of the Supreme Court of the State of New York · 1993
  5. In re the Estate of EndemannNew York Surrogate's Court · 1951

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