Legal Opinion

In re the Estate of Mescall

New York Surrogate's Court

Decided July 11, 1967PublishedCited by 2 opinions

1Opinion of the Court

William J. Regan, S.

This is a proceeding for judicial settlement of the accounts of the executors in this estate. Objections on behalf of Nora Mescall, the widow of the decedent, have been filed. The questions involved center around the computation of the widow’s elective share and the applicability of section 124 of the Decedent Estate Law, relating to apportionment of estate taxes. If it is determined that this section is applicable, then the court must determine the manner in which and the persons among whom such taxes shall be apportioned. Dependent upon the above, of course, will fall…

2Cases cited6 opinions

  1. Matter of ByrnesNew York Court of Appeals · 1933
  2. Wahr EstateSupreme Court of Pennsylvania · 1952
  3. Jerome v. JeromeSupreme Court of Connecticut · 1952
  4. In re the Estate of WolfNew York Court of Appeals · 1954
  5. In re the Intermediate Accounting of WilliamsNew York Surrogate's Court · 1958

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Estate of Leach v. CommissionerUnited States Tax Court · 1984
  2. Estate of Leach v. CommissionerUnited States Tax Court · 1984

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