Legal Opinion
In re the Estate of Reilly
New York Surrogate's Court
Decided July 26, 1946PublishedCited by 1 opinion
1Opinion of the Court
Taylor, S.
The problem here arises upon a motion to declare an estate exempt of estate tax. Included in the schedules is an item of $1,127 as the value of an adjusted -service certificate which named, as the Surrogate has been informed — it not appearing in the schedules — the veteran’s mother, Ellen Reilly, as the original or primary beneficiary and in event of- her death the veteran’s daughter, Mary Helen Redner. The mother predeceased the veteran but the daughter is living, is the residuary legatee and will be the recipient of the proceeds of this certificate. The Surrogate has also been…
2Cases cited16 opinions
- Plummer v. ColerSupreme Court of the United States · 1900
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
- Tax Commission v. RifeOhio Supreme Court · 1928
- In re the Judicial Settlement of the Account of StorumAppellate Division of the Supreme Court of the State of New York · 1927
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3Cited by1 opinion
- In re the Accounting of ElliottNew York Surrogate's Court · 1947