Legal Opinion

In re the Estate of McKinney

New York Surrogate's Court

Decided December 17, 1982PublishedCited by 2 opinions

1Opinion of the Court

OPINION OF THE COURT

Evans V. Brewster, S.

In this proceeding to settle the account of the executors of decedent’s estate, objections have been filed by a charitable residuary beneficiary and the Attorney-General directed to the manner in which Federal and State estate taxes have been apportioned and the failure to give full effect to the charitable tax deduction to which the charitable residuary beneficiary is entitled.

• The preresiduary bequests are set forth in articles fourth, fifth and sixth of decedent’s will. There was also a revocable trust created by her in 1972 which was amended on…

2Cases cited19 opinions

  1. In re the Estate of PepperNew York Court of Appeals · 1954
  2. In Re the Accounting of PhippsNew York Court of Appeals · 1948
  3. In re the Accounting of PhippsNew York Supreme Court · 1946
  4. In Re the Estate of DuryeaNew York Court of Appeals · 1938
  5. In re the Construction of the Will of ShubertNew York Court of Appeals · 1962

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3Cited by2 opinions

  1. In re the Estate of RobbinsNew York Surrogate's Court · 1989
  2. In re McKinneyAppellate Division of the Supreme Court of the State of New York · 1984

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