Legal Opinion
In re the Estate of Ratkowsky
New York Surrogate's Court
Decided December 30, 1964Published
1Opinion of the Court
John D. Bennett, S.
In this accounting proceeding the surviving spouse has objected to the deduction from his income, as beneficiary of the residuary trust, of amounts used by the executors to pay real estate taxes on real property in which the surviving spouse has a life tenancy.
The objectant contends that not only were such deductions and payments improper, but that the will relieves him of the obligation to pay real estate, water and sewer taxes.
In the absence of a direction in the will to the contrary, the general rule requires the life tenant to pay all current expenses which include real…
2Cases cited7 opinions
- In Re the Judicial Settlement of the Account of AlbertsonNew York Court of Appeals · 1889
- Morris v. . Windsor Trust Co.New York Court of Appeals · 1914
- Spencer v. . SpencerNew York Court of Appeals · 1916
- In re UnderhillAppellate Division of the Supreme Court of the State of New York · 1937
- In re the Estate of McCartyNew York Surrogate's Court · 1936
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