In re the Estate of Rowe
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Mercure, J. P.
Petitioner was appointed trustee of a charitable lead trust created under the will of Frances E. Rowe, deceased (hereinaf*89ter decedent). The trust was funded solely by 30,000 shares of International Business Machines (hereinafter IBM) common stock, which was trading for approximately $113 per share at the time of decedent’s death in April 1989 and approximately $117 per share when the trust was funded in September 1989. Under the terms of the trust instrument, petitioner was required to make annual distributions to qualified charities of 8% of the estate tax…
2Cases cited7 opinions
- In Re the Estate of JanesNew York Court of Appeals · 1997
- In Re the Estate of DonnerNew York Court of Appeals · 1993
- In re the Accounting of the Bank of New YorkNew York Court of Appeals · 1974
- In re the Estate of JanesAppellate Division of the Supreme Court of the State of New York · 1996
- Levy v. BraleyAppellate Division of the Supreme Court of the State of New York · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In re the Estate of SaxtonAppellate Division of the Supreme Court of the State of New York · 2000
- In Re the Judicial Settlement of the Intermediate Account of HSBC Bank USA, N.A.Appellate Division of the Supreme Court of the State of New York · 2012
- Clifford R. Gray, Inc. v. City School DistrictAppellate Division of the Supreme Court of the State of New York · 2000
- In re Trust Created by HydeAppellate Division of the Supreme Court of the State of New York · 2007
- Brightman v. HackettAppellate Division of the Supreme Court of the State of New York · 2011
6 more not listed; retrieve them via the Exa API.