Legal Opinion

In re the Estate of Philippson

New York Surrogate's Court

Decided September 22, 1977Published

1Opinion of the Court

OPINION OF THE COURT

Millard L. Midonick, S.

A nonjury trial was held in this SCPA 2103 discovery *86proceeding, petitioner praying that respondent be directed to turn over to the estate the proceeds of two savings bank accounts aggregating $19,012.32 received by respondent. The first issue for determination is whether the proceeds of the bank accounts constituted an outright gift by the decedent to respondent.

[Detailed statement of facts and findings with respect to elements of a gift have been omitted for purposes of official publication.]

Decedent’s liquid net worth consisted almost entirely of…

2Cases cited11 opinions

  1. Beatty v. . Guggenheim Exploration Co.New York Court of Appeals · 1919
  2. Wood v. . Duff-GordonNew York Court of Appeals · 1917
  3. Sharp v. KosmalskiNew York Court of Appeals · 1976
  4. Fairchild v. . Edson Edson v. . BartowNew York Court of Appeals · 1897
  5. McCall Co. v. WrightAppellate Division of the Supreme Court of the State of New York · 1909

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