Legal Opinion
In re the Estate of Olson
New York Surrogate's Court
Decided March 1, 1974PublishedCited by 16 opinions
1Opinion of the Court
Nathait it. Sobel, S.
Submitted for determination as a matter of law in this executor’s account is an issue of estate tax apportionment among the will beneficiaries. Specifically, the court is requested by the parties to determine the method of apportionment of estate taxes among the intra-residuary dispositions when testator has directed in his will that all estate taxes are to be paid out of the residuary. As it has in this proceeding, the problem is created when one or more of the *517intra-residuary dispositions qualify for the marital or charitable deduction.
Mr. Olson in his will made…
2Cases cited26 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- In Re the Accounting of Del DragoNew York Court of Appeals · 1941
- In re the Construction of the Will of MattesNew York Surrogate's Court · 1954
21 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In re the Estate of ChoateNew York Surrogate's Court · 1988
- In re the Estate of StalpNew York Surrogate's Court · 1974
- In re the Estate of LeporeNew York Surrogate's Court · 1985
- In re the Estate of MartinNew York Surrogate's Court · 1989
- In re the Estate of RobbinsNew York Surrogate's Court · 1989
11 more not listed; retrieve them via the Exa API.