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New York Court of Appeals, 1972

In re the Estate of Horchler

In re the Estate of Horchler
New York Court of Appeals · Decided April 27, 1972
30 N.Y.2d 725; 283 N.E.2d 768; 332 N.Y.S.2d 896; 1972 N.Y. LEXIS 1334
In re the Estate of Horchler

Opinion

30 N.Y.2d 725 (1972)

In the Matter of The Estate of Martin H. Horchler, Deceased. Helen M. Horchler, as Executrix of Martin H. Horchler, Deceased, Appellant; New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Argued March 14, 1972.
Decided April 27, 1972.

William W. Owens for appellant.

Max Kuperman and Saul Heckelman for respondent.

Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.

Order affirmed, with costs, to the State Tax Commission payable out of the estate, on the opinion at the Appellate Division.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.