Legal Opinion
Matter of Estate of Branigan
Supreme Court of New Jersey
Decided August 3, 1992PublishedCited by 21 opinions
1Opinion of the Court
The opinion of the Court was delivered by
*326HANDLER, J.
In this case the decedent executed a will creating two trust funds, one for his wife and the other for his children and grandchildren. Prior to his death, decedent failed to modify his will in order to take advantage of changes in the federal tax laws. As a result, the estate is subject to substantial federal estate taxes applicable to the trust established for the children and grandchildren. The issue posed in this appeal is whether the provisions of decedent’s will creating the trust for children and grandchildren may be modified solely in…
2Cases cited15 opinions
- Fidelity Union Trust Co. v. RobertSupreme Court of New Jersey · 1962
- President of the Manhattan Co. v. ArmourSupreme Court of New Jersey · 1953
- Wilson v. FlowersSupreme Court of New Jersey · 1971
- Engle v. SiegelSupreme Court of New Jersey · 1977
- In Re the Estate of BurkeSupreme Court of New Jersey · 1966
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3Cited by21 opinions
- Matter of Estate of DawsonSupreme Court of New Jersey · 1994
- In re the Estate of PayneSupreme Court of New Jersey · 2006
- In re Estate of GabrellianNew Jersey Superior Court Appellate Division · 2004
- Oberhand v. Director, Division of TaxationNew Jersey Tax Court · 2005
- In Re Trust D Created Under the Last Will & Testament of DarbySupreme Court of Kansas · 2010
16 more not listed; retrieve them via the Exa API.