In Re the Accounting of Hamlin
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 22, 1918, which reversed, in so far as appealed from, a decree of the Erie County Surrogate’s Court settling the accounts of the executors of Mary E. Daniels, deceased, arid apportioning among the legatees the payment of the Federal estate tax. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtHogan, J.
Mary E. Daniels, a resident of Erie county, died January 3d, 1917, leaving a will executed July 8th, 1907, which will was admitted to probate on January 16th, 1917. The executors named therein duly qualified.
The testatrix, by her will, bequeathed to her daughter certain articles of personal property and made bequests of money to nine individuals aggregating one hundred sixty thousand dollars, amongst whom were George B., Mary and Grace Wellington, cousins, each of whom was given a legacy of $25,000. The residue and remainder of the estate was bequeathed and devised to trustees, for Grace E.…
2Cases cited4 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of the United States · 1918
- People v. . Charles Schweinler PressNew York Court of Appeals · 1915
- In re the Judicial Settlement of the Accounts of HamlinAppellate Division of the Supreme Court of the State of New York · 1918
3Cited by66 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Lightbody v. RussellNew York Court of Appeals · 1944
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
- Turner v. ColeSupreme Court of New Jersey · 1935
- Farmers' Loan & Trust Co. v. WinthropNew York Court of Appeals · 1924
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