Legal Opinion
In re the Estate of Grinnell
New York Surrogate's Court
Decided February 24, 1944PublishedCited by 3 opinions
1Opinion of the Court
Foley, S.
This is an appeal by the executor from the pro forma order of August 23, 1943, fixing the estate tax on the appraiser’s report. The ground of appeal is that the appraiser erroneously included in the gross estate the sum of $16,462.52, representing the corpus of an inter vivos trust over which the decedent had a power of appointment. It is contended that the devolution of that amount was not taxable in the estate of the testatrix.
Mrs. Grinnell died on November 20, 1941. Under the terms of the trust deed executed by one William Montgomery, Jr., in 1891, she was entitled to the income…
2Cases cited19 opinions
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Matter of TrevorNew York Court of Appeals · 1924
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- In Re the Accounting of ProssNew York Court of Appeals · 1936
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3Cited by3 opinions
- In Re the Estate of RogersNew York Court of Appeals · 1946
- In re the Accounting of RosenmanNew York Surrogate's Court · 1951
- In re the Estate of BarbeyNew York Surrogate's Court · 1962