Legal Opinion
In re the Estate of Zahn
New York Surrogate's Court
Decided December 13, 1946PublishedCited by 5 opinions
1Opinion of the Court
Delehaety, S.
Baldly stated, the question presented in this accounting proceeding is whether the creditors of deceased shall pay the estate taxes on moneys which never constituted part of the true estate of deceased but which were included in the gross tax estate only because of the tenor of applicable tax laws. The true estate accounted for was valued originally at about $34,000. Administration expenses other than estate taxes amount to about $5,000. During the administration period there were decreases in original capital value of a little over $4,000. If this decrease in principal value and…
2Cases cited22 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Knowlton v. MooreSupreme Court of the United States · 1900
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
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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 HerterNew York Surrogate's Court · 1958
- In re the Estate of SheaNew York Surrogate's Court · 1970
- In re the Accounting of GrossNew York Surrogate's Court · 1953