Legal Opinion

In re the Estate of Guterman

New York Surrogate's Court

Decided May 31, 1984PublishedCited by 2 opinions

1Opinion of the Court

OPINION OF THE COURT

C. Raymond Radigan, J.

In this accounting proceeding the objectants move for summary judgment as to a portion of the objections filed by them to the executors’ account. Chief among the objections are several which relate to the objectants’ contention that the marital deduction bequest has been erroneously treated by the executors as a fractional share of the residuary entitled to share in appreciation realized during administration.

Samuel Guterman, whose death occurred on July 19, 1972, was survived by Florence, his wife, and four children *60of a prior marriage, three of whom…

2Cases cited4 opinions

  1. In re the Accounting of Bankers Trust Co.Appellate Division of the Supreme Court of the State of New York · 1968
  2. In re the Estate of McDonnellNew York Surrogate's Court · 1965
  3. In re the Accounting of Bankers Trust Co.New York Court of Appeals · 1969
  4. In re the Estate of GoutmanovitchNew York Surrogate's Court · 1980

3Cited by2 opinions

  1. In Re Balco Equities Ltd., Inc.United States Bankruptcy Court, S.D. New York · 2005
  2. In re the Estate of NelsonNew York Surrogate's Court · 1988

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