Legal Opinion
In re the Estate of Jack
New York Surrogate's Court
Decided January 17, 1985Published
1Opinion of the Court
OPINION OF THE COURT
Arnold F. Ciaccio, J.
This court is asked to determine whether the decedent’s ownership of a cooperative apartment unit in Florida is realty and therefore excludable from the value of the decedent’s estate in determining the New York gross estate (Tax Law § 956) or on the contrary, personalty, and therefore includable in such gross estate.
At the time of her death the decedent was the joint owner of a cooperative apartment in Florida. It is alleged that she resided there for approximately six months of every year, and did so for a period of some 11 years. Her ownership in…
2Cases cited7 opinions
- State Tax Commission v. ShorNew York Court of Appeals · 1977
- Penthouse Properties, Inc. v. 1158 Fifth Avenue, Inc.Appellate Division of the Supreme Court of the State of New York · 1939
- In re the Accounting of Chase National BankNew York Surrogate's Court · 1954
- Curtis v. Le MayCity of New York Municipal Court · 1945
- Smith v. FeiginNew York Court of Appeals · 1948
2 more not listed; retrieve them via the Exa API.