Legal Opinion
In re the Estate of Silverman
New York Surrogate's Court
Decided August 31, 1964PublishedCited by 10 opinions
1Opinion of the Court
Harry G. Herman, S.
In this appeal by the executrix from the pro forma order of this court, dated October 17, 1963, assessing the estate tax in this estate, the question presented is whether the testator bequeathed his residuary estate outright to his wife, thus qualifying said bequest for the marital deduction (Tax Law, § 249-s, subd. 3, par. [a]), or whether she received only a life estate, or other terminable interest, which would not qualify for the marital deduction (Tax Law, § 249-s, subd. 3, par. [b]; Matter of Walcott, 27 Misc 2d 435).
The testator died on November 13, 1961. His will,…
2Cases cited14 opinions
- Edson v. . ParsonsNew York Court of Appeals · 1898
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Roseboom v. . RoseboomNew York Court of Appeals · 1880
- Tillman v. . OgrenNew York Court of Appeals · 1920
- Tutunjian v. VetzigianNew York Court of Appeals · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jack Lamberg, Individually and as Under the Will of Ruth N. Wood, Also Known as Ruth I. Wood v. Robert J. Callahan, as Under the Will of Ernest WoodCourt of Appeals for the Second Circuit · 1972
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- In re the Estate of ZehAppellate Division of the Supreme Court of the State of New York · 1965
- In re the Estate of RubinNew York Surrogate's Court · 1965
- In re the Estate of BarrieNew York Surrogate's Court · 1974
5 more not listed; retrieve them via the Exa API.