Legal Opinion
In Re the Estate of Russell
New York Court of Appeals
Decided March 8, 1945PublishedCited by 20 opinions
1Opinion of the CourtThacher, J.
In this estate tax proceeding the question presented is whether the entire corpus of an inter vivos trust established by the decedent during her life is required to be included in her gross estate in computing the tax. The trust was established on January 3, 1928. The decedent died April 4, 1939. The applicable section of the Tax Law is section 249-r, subdivision 3, as it read prior to its amendment in 1931 (L. 1931, ch. 62), which can have no application. (Matter of Sandford, 277 N. Y. 323, 332.) Prior to this amendment the applicable section read: “ The value of the gross estate of the…
2Cases cited6 opinions
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Estate of CreganNew York Court of Appeals · 1937
- In Re the Estate of SandfordNew York Court of Appeals · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In re the Estate of BehmAppellate Division of the Supreme Court of the State of New York · 1963
- In re the Estate of RogersAppellate Division of the Supreme Court of the State of New York · 1945
- Marx v. BragaliniNew York Court of Appeals · 1959
- In re the Estate of BuellNew York Surrogate's Court · 1946
- In re the Estate of MeyerNew York Surrogate's Court · 1966
15 more not listed; retrieve them via the Exa API.