Legal Opinion

In re the Estate of Watson

New York Surrogate's Court

Decided August 5, 1970Published

1Opinion of the Court

John D. Bennett, S.

This is an appeal from a pro forma order of this court, dated April 8,1970, denying the petitioner’s appeal to vacate the order of exemption from estate tax, dated May 1, 1968.

The decedent died on November 30, 1967 and her husband petitioned the court on March 30, 1968 to have her estate exempted from estate tax. In said petition, the petitioner, under Schedule E, listed the fair market value of a parcel of real property owned by the decedent and the petitioner, as tenants by the entirety, in the amount of $27,500. Based on the said petition, the court exempted the within…

2Cases cited9 opinions

  1. In re the Appraisal under the Transfer Tax Acts of the Property of LowryAppellate Division of the Supreme Court of the State of New York · 1903
  2. In re the Appraisal of the Estate of BarnumAppellate Division of the Supreme Court of the State of New York · 1908
  3. In re the Estate of BrownNew York Surrogate's Court · 1939
  4. In re the Estate of FordNew York Surrogate's Court · 1950
  5. In re the Indenture of Trust Made by BalsamNew York Supreme Court · 1968

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