Legal Opinion
In re the Estate of O'Donnell
New York Surrogate's Court
Decided November 19, 1934PublishedCited by 11 opinions
1Opinion of the Court
Wingate, S.
The subject-matter of the present litigation is of personal moment to every civil employee of the city of New York and to all others in a similar position throughout the State. In brief, it concerns the taxability on death of the sums which may be payable to their estates from city pension and retirement funds.
*481The particular position occupied by this decedent in the service is not disclosed by the record. Inferentially he was one of the great army of city employees in the civil service, since it appears that his executor received from the city of New York the sum of $11,886.63 for…
2Cases cited20 opinions
- United Shoe MacHinery Corp. v. United StatesSupreme Court of the United States · 1922
- Wisconsin & Michigan Railway Co. v. PowersSupreme Court of the United States · 1903
- People Ex Rel. Battista v. ChristianNew York Court of Appeals · 1928
- Peterson v. . MartinoNew York Court of Appeals · 1914
- People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In re the Estate of FitzsimmonsNew York Surrogate's Court · 1936
- In re the Estate of NewtonNew York Surrogate's Court · 1941
- Kernochan v. United StatesUnited States Court of Claims · 1939
- Estate of RichartzCalifornia Supreme Court · 1955
- Miller v. PriceCourt of Appeals of Kentucky (pre-1976) · 1940
6 more not listed; retrieve them via the Exa API.