Legal Opinion
In re the Accounting of Dimond
Appellate Division of the Supreme Court of the State of New York
Decided April 20, 1954PublishedCited by 5 opinions
1Opinion of the CourtBastow, J.
Presented upon this appeal is the issue as to the liability of a life insurance company for the amount of estate tax apportioned under section 124 of the Decedent Estate Law to the value of an annuity contract issued by the company.
On March 5,1937, the decedent purchased from the appellant, the Mutual Benefit Life Insurance Company, a single premium annuity contract. The company received $20,000 from the decedent and issued a contract by the terms of which it agreed to pay a monthly annuity of $103.60 to the decedent during the joint lives of the decedent and her daughter, Janet B. Dimond.…
2Cases cited6 opinions
- In Re the Accounting of Central Hanover Bank & Trust Co.New York Court of Appeals · 1937
- In re the Estate of ScottNew York Surrogate's Court · 1936
- In re the Judicial Settlement of the Account of Proceedings of Central Hanover Bank & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1937
- In Re the Accounting of TuttleNew York Court of Appeals · 1949
- In re the Accounting of TuttleAppellate Division of the Supreme Court of the State of New York · 1948
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3Cited by5 opinions
- In re the Estate of LipshieNew York Surrogate's Court · 1961
- In re the Estate of KlauberNew York Surrogate's Court · 1959
- In re the Estate of SheaNew York Surrogate's Court · 1970
- Longo Liquor License CaseSuperior Court of Pennsylvania · 1957
- Longo Liquor License CaseSuperior Court of Pennsylvania · 1957