MATTER OF HOWE


286 A.D. 892 (1955)

In the Matter of The Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

June 30, 1955.


Decree, insofar as appealed from, affirmed, with costs, payable out of the estate.

The parents of the claimants, while the latter were minors, disagreed and entered into a separation agreement. It is the contention of the appellants that the children have claims to one third of the estate of their father, founded on a decree of divorce entered in an action in Nevada. They argue that the separation agreement had no force until the entry of that decree. There is no...

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