Legal Opinion
In re the Accounting of Tuttle
Appellate Division of the Supreme Court of the State of New York
Decided March 29, 1948PublishedCited by 5 opinions
1Opinion of the CourtCallahak, J.
The question presented on this appeal is whether an insurance company paying the proceeds of a policy directly to the beneficiary on death of the insured is liable, to the estate of the latter for that portion of Federal estate tax attributable to the proceeds of such policy and paid by the executor to the Federal taxing authority.
On August 22, 1913, The Equitable Life Assurance Society of the United States insured the life of Bernhard Zahn for the *479sum of $50,000. On October 7, 1914, the insurance contract was rewritten to name the insured’s wife, Ada E. Zahn, as beneficiary. On October 13,…
2Cases cited8 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- 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
- John Hancock Mut. Life Ins. Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hale v. LeedsSupreme Court of New Jersey · 1958
- In re the Accounting of DimondAppellate Division of the Supreme Court of the State of New York · 1954
- In re the Estate of SheaNew York Surrogate's Court · 1970
- In re the Accounting of GrossNew York Surrogate's Court · 1953
- West Coast Life Ins. v. TwogoodDistrict Court, S.D. California · 1949