Legal Opinion
In re the Estate of Rhodes
New York Surrogate's Court
Decided December 7, 1949PublishedCited by 6 opinions
1Opinion of the Court
Griffiths, S.
The sole question presented by the appeal from the fro forma order fixing estate tax is whether or not the sum of $30,632.47 is taxable as an annuity or is entitled to the exemption granted with regard to insurance payable to a designated beneficiary by virtue of subdivision 9 of section 249-r and subdivision c of section 249-q of the Tax Law.
The contracts, six in number, were purchased by decedent from The Equitable Life Assurance Society of the United States. Each is described therein as a retirement annuity and as a life annuity beginning at age sixty-five. At the date of…
2Cases cited13 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- In Re the Estate of CreganNew York Court of Appeals · 1937
- Estate of Keller v. CommissionerSupreme Court of the United States · 1941
- People ex rel. Metropolitan Life Insurance v. KnappAppellate Division of the Supreme Court of the State of New York · 1920
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Nationsbank of North Carolina, N. A. v. Variable Annuity Life InsuranceSupreme Court of the United States · 1995
- New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentAppellate Division of the Supreme Court of the State of New York · 1993
- Manautou v. NogueraSupreme Court of Puerto Rico · 1963
- Manautou v. NogueraSupreme Court of Puerto Rico · 1963
- The Variable Annuity Life Insurance Co. v. Robert L. Clark, Comptroller of the CurrencyCourt of Appeals for the Fifth Circuit · 1994
1 more not listed; retrieve them via the Exa API.