In re the Accounting of Brown
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtGlennon, J.
George L. Buckman died on June 1, 1942, leaving a last will and testatment which was duly admitted to probate in the Surrogate’s Court of New York County. In determining the tax liability of his estate the Federal tax'authorities included in the gross estate 27%% of certain gifts totaling $293,516.28, made by the decedent in the years 1932, 1936 and 1938. The Federal estate tax was fixed in the amount of $59,691.07, less a credit of $2,601.57 for estate taxes paid to the State of New York, leaving a balance of $57,089.50 which was paid by the executor to the Collector of Internal Revenue on…
2Cases cited11 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- Riverside & Dan River Cotton Mills v. MenefeeSupreme Court of the United States · 1915
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3Cited by10 opinions
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- Central Hanover Bank & Trust Co. v. PeabodyNew York Supreme Court · 1947
- In re the Accounting of LemmermanNew York Surrogate's Court · 1951
- In re the Accounting of TuttleAppellate Division of the Supreme Court of the State of New York · 1948
- In re the Accounting of the Bank of New YorkAppellate Division of the Supreme Court of the State of New York · 1961
5 more not listed; retrieve them via the Exa API.