Legal Opinion
In re the Accounting of Dimond
New York Surrogate's Court
Decided January 30, 1953PublishedCited by 1 opinion
1Opinion of the Court
Collins, S.
In this accounting proceeding the executrix requests approval of a proposed apportionment of the Federal and State estate taxes made pursuant to section 124 of the Decedent Estate Law. The decedent died on November 10,1945. By the Tenth paragraph of the will, she directed that the taxes on property passing under her will should be paid out of the residuary estate. It is conceded that this direction does not exonerate nontestamentary property included in the gross taxable estate from bearing its proportionate share of the taxes.
Three insurance policies on the life of decedent, two…
2Cases cited5 opinions
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- In Re the Accounting of Central Hanover Bank & Trust Co.New York Court of Appeals · 1937
- In re the Estate of ScottNew York Surrogate's Court · 1936
- In re the Judicial Settlement of the Account of Proceedings of Central Hanover Bank & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1937
- In re the Accounting of City Bank Farmers Trust Co.New York Surrogate's Court · 1951
3Cited by1 opinion
- In re the Accounting of GrossNew York Surrogate's Court · 1953