In re the Estate of Heilbrunn

New York Surrogate's Court

In re the Estate of Heilbrunn

7 Misc. 2d 341, 160 N.Y.S.2d 952, 1953 N.Y. Misc. LEXIS 1433

CourtNew York Surrogate's Court

DecidedFebruary 27, 1953

StatusPublished

Cited by1 cases

This text of 7 Misc. 2d 341 (In re the Estate of Heilbrunn) is published on Counsel Stack Legal Research, covering New York Surrogate's Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re the Estate of Heilbrunn, 7 Misc. 2d 341, 160 N.Y.S.2d 952, 1953 N.Y. Misc. LEXIS 1433 (N.Y. Super. Ct. 1953).

Pincite

Opinion

George Frankenthaler, S.

This is an appeal by the executrix from the pro forma order of January 5, 1953 assessing a transfer tax on the appraiser’s report.

Objection is made that the appraiser erroneously added the value of full nndiminished remainder interests to the value of temporary life estates passing to the same legatees, thereby increasing the rate of tax.

[342]*342The appraiser’s computation is correct. In transfer tax proceedings the aggregate of all legacies to a single legatee must be taken into consideration under section 221-a of the Tax Law as the basis for the assessment. (Matter of Parker, 226 N. Y. 260; Matter of Auchincloss, 128 Misc. 307; Matter of Klein, N. Y. L. J., Dec. 18, 1940, p. 2097, col. 2, affd. 262 App. Div. 997.)

The appeal is therefore denied. Settle order on notice.

(Motion to renew application to resettle transfer tax orders.)

Motion for leave to renew application to amend and resettle orders fixing transfer tax is denied. The relief sought is the same as that determined by the disposition of the appeal from the pro forma tax order of January 5, 1953. Settle order on notice.

Free access — add to your briefcase to read the full text and ask questions with AI