Legal Opinion
In re the Accounting of Halle
Appellate Division of the Supreme Court of the State of New York
Decided May 3, 1946PublishedCited by 20 opinions
1Opinion of the CourtCallahan, J.
The question presented on this appeal is whether the will of Ida J. Halle contains a sufficient direction against apportionment of Federal and Nevr York State estate taxes.
*621Section 124 of the Decedent Estate Law requires apportionment of Federal and State estate taxes, “ except in a case where a testator otherwise directs in his will ”.
Ida J. Halle died March 1,1941, leaving a will dated March 5, 1938, which has been admitted to probate. The first article of the will provides: “ First: I direct that all inheritance, estate, transfer and succession taxes be paid out of my residuary estate. * *…
2Cases cited1 opinion
- Farmers' Loan & Trust Co. v. WinthropNew York Court of Appeals · 1924
3Cited by20 opinions
- Baylor v. National Bank of CommerceSupreme Court of Virginia · 1952
- Succession of JonesLouisiana Court of Appeal · 1965
- First Methodist Church v. OwensAppellate Court of Illinois · 1965
- In the Matter of Estate of TovreaCourt of Appeals of Arizona · 1992
- In re the Accounting of LemmermanNew York Surrogate's Court · 1951
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