Legal Opinion
In re the Estate of Jandorf
New York Surrogate's Court
Decided January 14, 1964PublishedCited by 3 opinions
1Opinion of the Court
Joseph A. Cox, S.
In this accounting proceeding a question is presented as to whether a direction in the will against the apportionment of estate taxes requires the residuary estate to bear the burden of a so-called “ acquirer ” tax assessed by the German Federal Bepublic against a legatee residing in West Germany. But for the direction in the will, Federal and New York estate taxes would be apportionable among all the testamentary beneficiaries in accordance with the provisions of section 124 of the Decedent Estate Law. Inasmuch as that statute was drawn to accomplish an equitable…
2Cases cited6 opinions
- Marshall v. . ShermanNew York Court of Appeals · 1895
- State of Colorado v. . HarbeckNew York Court of Appeals · 1921
- In re the Estate of BaerNew York Surrogate's Court · 1936
- In re the Estate of McNeelNew York Surrogate's Court · 1957
- In re the Estate of LamarNew York Surrogate's Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Herz v. American Parkinsons Disease Ass'nNew York Court of Appeals · 1995
- In re the Estate of WilliamsNew York Surrogate's Court · 1969
- In re the Estate of HerzAppellate Division of the Supreme Court of the State of New York · 1994