Legal Opinion
In re the Estate of Van Cott
New York Surrogate's Court
Decided April 21, 1949PublishedCited by 5 opinions
1Opinion of the Court
Griffiths, S.
This is an appeal by the executrix under the will of this decedent from a pro forma order dated October 26, 1948, fixing the estate tax upon the report of the appraiser. The appeal is based upon the failure of the appraiser to allow any exemptions under subdivision b of section 249-q of article 10-C of the Tax Law (as amd. by L. 1946, ch. 380).
The decedent died on April 7, 1948, leaving a will which was probated in this court on April 19, 1948. By article “ Third ” of his will the testator devised a parcel of improved real property known as No. 10 St. Joseph Street, New Rochelle,…
2Cases cited8 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
- In Re the Estate of CreganNew York Court of Appeals · 1937
- In re the Estate of RyleNew York Surrogate's Court · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Pack v. NewmanSupreme Court of North Carolina · 1950
- In re the Estate of LeonardNew York Surrogate's Court · 1950
- In re the Estate of CutlerNew York Surrogate's Court · 1956
- In re the Estate of RothwachsNew York Surrogate's Court · 1968
- In re the Estate of BensonAppellate Division of the Supreme Court of the State of New York · 1949