Legal Opinion

In re the Estate of Volckening

New York Surrogate's Court

Decided August 8, 1973PublishedCited by 4 opinions

1Opinion of the Court

Nathan B. Sobei,, S.

The three executors are in disagreement in computing their commissions in this account. They request a determination by the court whether certain dispositions are specific or general.

The disagreement no doubt results from an earlier decision by this court in this same estate (Matter of Volckening, 70 Misc 2d 129). There, however,- the issue was “ abatement ” not “ commissions ”. This court decided that abatement was not necessary; that the “abatement” statute (EPTL 13-1.3) did not apply when estate assets were insufficient to pay estate taxes. As a result of that decision,…

2Cases cited43 opinions

  1. In re the Estate of SmallmanNew York Surrogate's Court · 1931
  2. In Re the Accounting of NelsonNew York Court of Appeals · 1924
  3. In Re the Accounting of Security Trust Co.New York Court of Appeals · 1917
  4. Davis v. . CrandallNew York Court of Appeals · 1886
  5. Schenck v. . DartNew York Court of Appeals · 1860

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3Cited by4 opinions

  1. In re the Estate of McCarthyAppellate Division of the Supreme Court of the State of New York · 1975
  2. In re the Estate of CullenNew York Surrogate's Court · 1985
  3. In re the Estate of StraussNew York Surrogate's Court · 1987
  4. Estate of Henning v. CommissionerUnited States Tax Court · 1977

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