Legal Opinion
In re the Accounting of Phipps
New York Supreme Court
Decided May 29, 1946PublishedCited by 68 opinions
1Opinion of the Court
Delehanty, S.
This is the final accounting of the executors. The apportionment of the Federal and New York estate taxes is the only matter in issue.
Deceased died on October 11, 1937, leaving a last will dated August 6, 1935, and a codicil dated June 24, 1937. Paragraph eleventh of the will states: “ I direct that all estate, inheritance, transfer and succession taxes imposed upon my estate *138or any part thereof, or the transfer thereof or any right of succession thereto, be paid out of my general estate.”
In the Federal estate tax proceedings the net taxable estate was valued at $8,208,947.81.…
2Cases cited19 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- In re the Estate of KaufmanNew York Surrogate's Court · 1939
- Chase National Bank v. TomagnoNew York Supreme Court · 1939
14 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- In re the Estate of PepperNew York Court of Appeals · 1954
- Stadtfeld EstateSupreme Court of Pennsylvania · 1948
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- In re the Construction of the Will of MattesNew York Surrogate's Court · 1954
- In re the Accounting of DullesNew York Surrogate's Court · 1950
63 more not listed; retrieve them via the Exa API.