IN THE MATTER OF ESTATE OF HERZ


85 N.Y.2d 715 (1995)

651 N.E.2d 1251

628 N.Y.S.2d 232

In the Matter of The Estate of Ilse Herz, Deceased. York Winter, Appellant, v. American Parkinsons Disease Association, Inc., et al., Respondents.

Court of Appeals of the State of New York.

Decided June 7, 1995.


Attorney(s) appearing for the Case

Walter, Conston, Alexander & Green, P. C., New York City (Stephen S. Hart of counsel), for appellant.

Perlman & Perlman, New York City (Clifford Perlman of counsel), and Zimet, Haines & Friedman, New York City (Nina Krauthamer of counsel), for American Parkinsons Disease Association, Inc., and another, respondents.

Chief Judge KAYE and Judges TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur.


SIMONS, J.

Petitioner York Winter is the grandnephew of Ilse Herz and a coexecutor and beneficiary of her will. At the time of the testatrix's death, he was domiciled in the Federal Republic of Germany. The issue in this proceeding is whether the German Erbschaftsteuer, a tax imposed by the German government on his inheritance, should be paid by Winter or testatrix's general estate to the ultimate detriment...

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