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MATTER OF BISSELL

283 A.D. 624 (1954)

In the Matter of the Accounting of Janet B. Dimond, as Executrix of Emily W. Bissell, Deceased, Respondent. Mutual Benefit Life Insurance Company, Appellant; Thomas J. McNamee, as Special Guardian, et al., Respondents

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

April 20, 1954.

Attorney(s) appearing for the Case

A. Amasa Miller of counsel (Littlefield, Miller & Cleaves, attorneys), for appellant.

Henry N. Ess, III, of counsel (Langdon M. Day with him on the brief; Sullivan & Cromwell, attorneys), for executrix, respondent.

Thomas J. McNamee, as special guardian, respondent in person.

John V. Bloys (Henry R. Glenn with him on the brief), for Life Insurance Association of America, amicus curiæ.

DORE, J. P., CALLAHAN, BREITEL and BOTEIN, JJ., concur.

BASTOW, J.

Presented upon this appeal is the issue as to the liability of a life insurance company for the amount of estate tax apportioned under section 124 of the Decedent Estate Law to the value of an annuity contract issued by the company.

On March 5, 1937, the decedent purchased from the appellant, the Mutual Benefit Life Insurance Company, a single premium annuity contract. The company received ...

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