Legal Opinion
In re the Estate of Scott
New York Surrogate's Court
Decided February 18, 1936PublishedCited by 25 opinions
1Opinion of the Court
-Delehanty, S.
On this executor’s and trustee’s accounting there is presented a question of apportionment of the Federal and the New York estate taxes which have been imposed upon a tax estate wherein certain insurance moneys were included. Such insurance moneys never reached the possession of the estate representative but out oHtEe~ífu5^s'tat5_S3S'ets he has been compelled to pay taxes largely occasioned by the inclusion in the tax estate of the insurance moneys. He now seeks in this proceeding under section 124 of the Decedent Estate Law to enforce a reimbursement by the insurance companies…
2Cases cited5 opinions
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Hudson County Water Co. v. McCarterSupreme Court of the United States · 1908
- Norman v. Baltimore & Ohio RailroadSupreme Court of the United States · 1935
- Long Island Water Supply Co. v. BrooklynSupreme Court of the United States · 1897
3Cited by25 opinions
- In re the Accounting of PhippsNew York Supreme Court · 1946
- Stadtfeld EstateSupreme Court of Pennsylvania · 1948
- Security First National Bank of Los Angeles v. WellslagerCalifornia Court of Appeal · 1948
- In re the Estate of RyleNew York Surrogate's Court · 1939
- John Hancock Mut. Life Ins. Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1942
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