In re the Estate Tax Upon the Estate of Westinghouse

Appellate Division of the Supreme Court of New York

In re the Estate Tax Upon the Estate of Westinghouse

248 A.D. 568

CourtAppellate Division of the Supreme Court of the State of New York

DecidedMay 15, 1936

StatusPublished

This text of 248 A.D. 568 (In re the Estate Tax Upon the Estate of Westinghouse) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York 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 Tax Upon the Estate of Westinghouse, 248 A.D. 568 (N.Y. Ct. App. 1936).

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Opinion

The executors of the will of Henry Herman Westinghouse, deceased, appealed to the Surrogate’s Court, New York county, from a pro forma order [569]*569of said court, entered March 5, 1935, upon the report of an estate tax appraiser, fixing the tax upon the estate of said decedent. The surrogate sustained the appeal and, by an order entered July 12, 1935, modified the pro forma order by allowing as a deduction, in determining the net estate for taxation, a bequest in the sum of $100,000. The State Tax Commission appealed to this court from the order of July 12, 1935. Order unanimously affirmed, with costs. No opinion. Present — Martin, P. J., MeAvoy, O’Malley, Glennon and Cohn, JJ.

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The executors of the will of Henry Herman Westinghouse, deceased, appealed to the Surrogate’s Court, New York county, from a pro forma order [569]*569of said court, entered March 5, 1935, upon the report of an estate tax appraiser, fixing the tax upon the estate of said decedent. The surrogate sustained the appeal and, by an order entered July 12, 1935, modified the pro forma order by allowing as a deduction, in determining the net estate for taxation, a bequest in the sum of $100,000. The State Tax Commission appealed to this court from the order of July 12, 1935. Order unanimously affirmed, with costs. No opinion. Present — Martin, P. J., MeAvoy, O’Malley, Glennon and Cohn, JJ.

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Bluebook (online)

248 A.D. 568, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-tax-upon-the-estate-of-westinghouse-nyappdiv-1936.