MATTER OF PORTER


197 Misc. 472 (1945)

In the Matter of The Estate of Kenneth Porter, Deceased.

Surrogate's Court, Nassau County.

October 19, 1945.


Attorney(s) appearing for the Case

Joseph P. Walsh for Janet Porter, as executrix of Kenneth Porter, deceased, appellant.

Fred M. Ahern for State Tax Commission.


HOWELL, S.

The sole question presented is whether the amounts in question were receivable "as insurance under policies taken out by the decedent upon his own life" and therefore required to be included in the gross estate "to the extent that such amount is required to be included in the gross estate under the provisions for the taxing of estates contained in any revenue act of the United States applicable to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases