American Law Reports Annotated, Second Series, Volumen37

action affd agent ALR2d amount annotation annuity App Div appeal apportioned apportionment statute assets attorney authority to indorse bank beneficiary benefit bequests burden cash surrender value charged checks codicil commercial paper corporation court held court pointed creditor damages death debts decedent deduction defendant devises direction to pay discussed in 51 duty effect elective share eral Estate Law executor exemption exoneration expenses federal estate tax fraudulent conveyance fund gift tax gifts gross estate Headnote income tax infra inheritance taxes insurance policy insured insured's inter vivos trust interest Iowa judgment jury legacies legatees liability marital deduction ment Misc NE2d net estate NJ Eq NYS2d owner payable payment person plaintiff principal proceeds proration question race real estate residuary estate residue rule share So2d supersedeas bond supra SW2d tate taxes tax clause tion transfer trust widow wife