Legal Opinion
In re the Appraisal of the Estate of Lande
Appellate Division of the Supreme Court of the State of New York
Decided May 4, 1934PublishedCited by 4 opinions
1Opinion of the CourtTownley, J.
The State Tax Commission on this appeal claims that an exemption has been improperly allowed by the surrogate of New York county. The question involves a determination of the interest taken by Helene Lande under the will of her father. The pertinent parts of the will are as follows:
“Fourth. I direct that all the rest, residue and remainder of my estate, real, personal and mixed, wheresoever situated, be divided into two (2) equal parts, and I hereby give, bequeath and devise one (1) such part to my son Elliot M. Lande, his personal representatives and assigns, absolutely and forever; and I…
2Cases cited4 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Estate of WeidenNew York Court of Appeals · 1933
3Cited by4 opinions
- In re the Estate of BonnerNew York Surrogate's Court · 1936
- In re the Estate Tax upon the Estate of SmithAppellate Division of the Supreme Court of the State of New York · 1936
- In re the Estate of BensonAppellate Division of the Supreme Court of the State of New York · 1949
- In re the Tax upon the Estate of CreganAppellate Division of the Supreme Court of the State of New York · 1936