Legal Opinion
In re the Estate of Ryan
New York Surrogate's Court
Decided June 29, 1942PublishedCited by 27 opinions
1Opinion of the Court
Foley, S.
In this executors’ accounting a construction of article ninth of the will is sought in order to determine the proper allocation of the Federal estate taxes. The executors paid the Federal estate tax of $15,851.91 with respect to nine refund annuity contracts valued at $89,528.65 which were included in the gross taxable estate by the Federal taxing authorities. The ninth article of the will reads: “ NINTH: I direct that all Transfer, Estate, Inheritance and/or Succession Taxes shall be paid from out of my residuary estate and shall not be charged against any of the specific bequests,…
2Cases cited7 opinions
- Hutchison v. RossNew York Court of Appeals · 1933
- Matter of New York Life Insurance and Trust CompanyNew York Court of Appeals · 1913
- In Re the Accounting of Del DragoNew York Court of Appeals · 1941
- Chase National Bank v. TomagnoNew York Supreme Court · 1939
- In re New York Life Ins. & Trust Co.New York Surrogate's Court · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Stadtfeld EstateSupreme Court of Pennsylvania · 1948
- Priedeman v. JamisonSupreme Court of Missouri · 1947
- In re the Accounting of DullesNew York Surrogate's Court · 1950
- In re the Will of BrokawNew York Surrogate's Court · 1943
22 more not listed; retrieve them via the Exa API.