In re the Estate of Chodikoff
New York Surrogate's Court
1Opinion of the Court
A. Franklin Mahoney, S.
This is a construction proceeding initiated by the executors of the last will and testament of Israel Chodikoff wherein a decree is sought construing article “ fifth ” of said will so as to determine the estate tax liability of specific and residuary legatees as well as the beneficiary of nontestamentary assets.
In connection with this proceeding the testimony of the lawyer-draftsman, one of the executors, was taken before the court.
The deceased died on December 5, 1962. On August 30, 1963, a will dated October 8,1958, and a codicil thereto dated November 25,1960 were…
2Cases cited10 opinions
- In Re the Accounting of BuechnerNew York Court of Appeals · 1919
- In Re the Probate of the Will of SmithNew York Court of Appeals · 1930
- In re the Estate of PepperNew York Court of Appeals · 1954
- Williams v. . JonesNew York Court of Appeals · 1901
- Chew v. . SheldonNew York Court of Appeals · 1915
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3Cited by5 opinions
- In re the Estate of DewarAppellate Division of the Supreme Court of the State of New York · 1978
- In re the Estate of VolckeningNew York Surrogate's Court · 1972
- First National Bank of Morgantown v. McGillWest Virginia Supreme Court · 1988
- In re the Estate of ChodikoffNew York Surrogate's Court · 1967
- Mahler v. CommissionerUnited States Tax Court · 1987