Legal Opinion
In re the Estate of Falconer
New York Surrogate's Court
Decided August 10, 1944Published
1Opinion of the Court
Foley, S.
This is an application for reargument of my prior decision on the appeal from the pro forma order fixing the estate tax on the appraiser’s report (N. Y. L. J., Jan. 25, 1944, p. 317, col. 1). In that decision I sustained the executor’s contention that the appraiser had erroneously included in the gross taxable estate the corpus of an inter vivos trust valued at $173,414.86. At the same time, I directed that there should be eliminated as a deduction from the gross estate the sum of $67,159, the value of an annuity to Louise F. Falconer, a daughter of the decedent’s son, Bruce.…
2Cases cited14 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Empire Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- In Re the Transfer Tax Upon the Estate of KaneNew York Court of Appeals · 1927
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