Legal Opinion
In re the Accounting of Meyer
New York Surrogate's Court
Decided February 19, 1951PublishedCited by 1 opinion
1Opinion of the Court
Henderson, S.
In this accounting proceeding the executors seek to allocate to the amount paid out of the estate to a distributee in compromise of her proceeding to vacate the probate decree, a prorata share of the Federal and New York State estate taxes pursuant to section 124 of the Decedent Estate Law.
The testatrix herein died on the 4th day of July, 1946, leaving as her sole distributee a granddaughter, Joan Drury, who hereafter will be referred to as Joan.
Her last will was admitted to probate on August 26, 1946. Joan, an infant at that time, was represented by a special guardian in the…
2Cases cited7 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In re DettmerNew York Surrogate's Court · 1943
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
- United States v. GavinCourt of Appeals for the Ninth Circuit · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of BarnardColorado Court of Appeals · 1993