In re the Accounting of McKeon
New York Surrogate's Court
1Opinion of the Court
Charles H. Griffiths, S.
The petitioners request a determination as to the apportionment of estate taxes pursuant to section 124 of the Decedent Estate Law.
Paragraph “ Sixth ” of the decedent’s will, which was executed on January 14, 1935, provides, in part, as follows: “ All transfer, inheritance and estate taxes upon any of the legacies herein shall be paid out of my residuary estate.” (Emphasis added.)
The will contains no other provision with respect to the allocation of taxes. There is no evidence in the will of any intent that nontestamentary benefits should not bear their prorata share…
2Cases cited9 opinions
- Seaver v. . RansomNew York Court of Appeals · 1918
- In Re the Will of BlumenthalNew York Court of Appeals · 1944
- In re the Accounting of HalleAppellate Division of the Supreme Court of the State of New York · 1946
- In re the Estate of HalstedNew York Surrogate's Court · 1940
- In Re the Will of BrokawNew York Court of Appeals · 1944
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3Cited by5 opinions
- In re the Estate of GalewitzAppellate Division of the Supreme Court of the State of New York · 1957
- In re the Estate of LipshieNew York Surrogate's Court · 1961
- In re the Estate of PorterNew York Surrogate's Court · 1958
- In re the Estate of DarrowNew York Surrogate's Court · 1983
- In re the Estate of VernonNew York Surrogate's Court · 1981