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(DOWNLOAD) "Matter Accounting John J. Breen" by Court of Appeals of New York ~ Book PDF Kindle ePub Free

Matter Accounting John J. Breen

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eBook details

  • Title: Matter Accounting John J. Breen
  • Author : Court of Appeals of New York
  • Release Date : January 12, 1975
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 57 KB

Description

[37 N.Y.2d 81 Page 83] The question is whether, on the death of an incompetent veteran domiciled in New York who dies intestate and without heirs, the State of New York is entitled to an estate tax where all the assets of the decedent's estate were derived from benefits paid by the Veterans' Administration. The answer turns on the proper interpretation to be placed on subdivision (e) of section 3202 of title 38 of the United States Code which provides: ""(e) Any funds in the hands of a guardian, curator, conservator, or person legally vested with the care of the beneficiary or his estate, derived from benefits payable under laws administered by the Veterans' Administration, which under the law of the State wherein the beneficiary had his last legal residence would escheat to the State, shall escheat to the United States and shall be returned by such guardian, curator, conservator, or person legally vested with the care of the beneficiary or his estate, or by the personal representative of the deceased beneficiary, less legal expenses of any administration necessary to determine that an escheat is in order, to the Veterans' Administration, and shall be deposited to the credit of the applicable revolving fund, trust fund, or appropriation.""


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