Legal Opinion

In re the Accounting of Heinrich

New York Surrogate's Court

Decided July 28, 1949PublishedCited by 17 opinions

1Opinion of the Court

Witmer, S.

Construction of the will herein is asked to determine whether or not the executrix as life tenant was entitled to allocate and distribute to herself the sum of $188,677.79 of the proceeds of sale of three blocks of the testator’s stock, sold for the total sum of $274,711.39, on the ground that the same constituted income earned by the respective corporations since testator’s death, and that only $86,033.60 thereof constituted the original capital value of such stocks at testator’s death.

Testator died March 15, 1946, and his will, dated December 7, 1944, was admitted to probate on…

2Cases cited17 opinions

  1. Matter of WentworthNew York Court of Appeals · 1920
  2. In Re the Accounting of Title Guarantee & Trust Co.New York Court of Appeals · 1909
  3. United States Trust Co. v. . HeyeNew York Court of Appeals · 1918
  4. Equitable Trust Co. v. PrenticeNew York Court of Appeals · 1928
  5. In Re the Will of ClarkNew York Court of Appeals · 1937

12 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Estate of Ford v. CommissionerUnited States Tax Court · 1969
  2. Estate of Stewart v. CommissionerUnited States Tax Court · 1969
  3. In re the Accounting of Security Trust Co.New York Surrogate's Court · 1950
  4. Shriners Hospitals for Crippled Children v. GardinerCourt of Appeals of Arizona · 1967
  5. In re the Estate of MullerNew York Court of Appeals · 1969

12 more not listed; retrieve them via the Exa API.

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