Case law

In re the Estate of Frick

116 Misc. 488 · New York Surrogate's Court · Sep 15, 1921

He resided at various places in the state until 1879 when he established his home in Pittsburgh. In 1881 he was married there. … It is clearly apparent that Mr. Frick never abandoned his Pennsylvania domicile. Ordered accordingly.

In re the Estate of Israel

166 Misc. 156 · New York Surrogate's Court · Feb 7, 1938

The executors who were named in the will and who qualified were a sister of the decedent, a cousin, a relative of the latter and an attorney who had represented the testator in his lifetime. … They were sold shortly after they qualified. Apparently the funds produced were diverted to the payment of legacies.

In re the Accounting of Page

192 Misc. 881 · New York Surrogate's Court · Aug 31, 1948

If there had been, clearly this would have amounted to an unlawful suspension of the power of alienation and the Coit and Poster trusts would necessarily have abated to this extent. … Under the laws of this State, as established in Matter of Walbridge ( 178 Misc. 32 ) inasmuch as the trustee named in the will of Emily S.

In re the Estate of Walsh

143 Misc. 223 · New York Surrogate's Court · Mar 28, 1932

Walsh, and his son, George Prentiss Walsh, qualified for executors and trustees. Among other provisions the will contains the following: “ Fifth. … Walsh, the coexecutor and cotrustee, very clearly indicate to my mind that he had no part in such misappropriation of the trust funds.

In re the Estate of Umpleby

43 Misc. 2d 932 · New York Surrogate's Court · Aug 4, 1964

Upon the death of my wife, jessie h. umpleby, if she shall survive me, or upon my death, if my wife, jessie nt. umpleby, shall predecease me, I give, devise and bequeath the remaining principal of the trust hereinabove established … It seems to the court that decedent’s will quite clearly states the method to be followed to determine the value of the direct bequest decedent made to his wife by article seventh.

In re the Estate of Goldman

4 Misc. 2d 31 · New York Surrogate's Court · May 4, 1956

None of the life insurance proceeds qualified for the marital deduction. One half of the adjusted *34 gross estate would be $341,733.86. … The testator’s actual intent in respect of his wife’s maintenance and support is clearly expressed in the ninth paragraph of the will.

In re the Estate of Orenstein

74 Misc. 2d 288 · New York Surrogate's Court · Jun 7, 1973

The petitioner agrees that this joint account qualifies as a “ testamentary substitute ” (EPTL 5-1.1, subd. [b], par. [1], cl. [B]). … There, he mentions the education of his grandchildren 1 ‘ whether primary, secondary, college, graduate, professional or trade ”, In addition, invasion is to be considered for establishing these same grandchildren in a business

In re the Accounting of Langdon

182 Misc. 84 · New York Surrogate's Court · Jul 1, 1943

Delavan trust in the secondary trust established for the benefit of Andrew Langdon in paragraph “ Ninth ” would constitute a violation of the rule against perpetuities. … Can it be said that these remaindermen whose rights are clearly thus subordinate to the primary or individual remaindermen should take under paragraph “ Seventh ” to the exclusion of the latter, whose rights are clearly preferred

In re the Estate of Jadwin

58 Misc. 2d 809 · New York Surrogate's Court · Jan 8, 1969

All the powers, duties, privileges and immunities herein conferred or imposed upon the executors and trustees herein specifically named shall devolve upon their survivor, legal successor or successors.” … Brush lived all assets exceeding 30 million dollars were collected, all general legacies except one were paid, assets were appraised, most debts paid, reserves for taxes and expenses were established, $80,000 was paid on

In re the Construction of the Will of Naylor

195 Misc. 775 · New York Surrogate's Court · Apr 23, 1949

The same authorities apply also to the similar provisons of the will established for the benefit of James Howard Naylor. … Here the issue clearly constituted a matter relating to the affairs of a decedent.

In re Kam

180 Misc. 217 · New York Surrogate's Court · Mar 26, 1943

. * * * An intent inferable from the language of a particular clause may be qualified or changed by other portions of the will, evincing a different intent. … In this connection the word “ single ” plays a part, as well as the family situation, gleaned from extrinsic facts established by evidence adduced by way of explanation in this matter.

In re the Estate of Stern

9 Misc. 2d 471 · New York Surrogate's Court · Jul 10, 1957

Sehlegel did not qualify as executor. The main body of services rendered on behalf of Sehlegel involved a discovery proceeding and an action in the Supreme Court each of which ultimately ended in the Court of Appeals. … These were clearly services in connection with the interests of their client in the estate.

In re the Estate of Clift

135 Misc. 4 · New York Surrogate's Court · Aug 23, 1929

Clift <fc Goodrich was an old and well-established partnership, conducting a business of commission merchants handling knit underwear and other knit goods. It was established by Clift, the decedent, in 1888. … Heaton expresses it clearly in his work on Surrogates’ Courts ([4th ed.] at p. 1632): “ § 334. Duty of trustees in dealing with trust property.

In re the Trust Created by Dwight

37 Misc. 3d 580 · New York Surrogate's Court · Aug 10, 2012

This evidence, if believed, would doubtless qualify Heather as legitimate for purposes of intestacy pursuant to EPTL 4-1.2 (a) (2) (C). … In Matter of Vought ( 29 AD2d 97, 104 [1st Dept 1967]), the First Department applied the principle to trust instruments, holding that when a statute in effect at the time a trust is established legitimatizes a non-marital

Parsons v. Lyman

4 Bradf. 268 · New York Surrogate's Court · Apr 15, 1857

Lyman, the executor, gave a bond, and became qualified to act. … In the first place, it is clearly established, that in the interpretation of the will, the intent of the testator, as gathered from the instrument in its application to surrounding circumstances, must govern (Holms vs.

In re the Judicial Settlement of the Account of Ennever

116 Misc. 32 · New York Surrogate's Court · Jun 15, 1921

On practically the bare testimony of admissions made by the decedent, I am not convinced that a cause of action is established. … The admissions in the instant case against interest are not well, or clearly, or satisfactorily proven.

In re the Accounting of Loucks

187 Misc. 489 · New York Surrogate's Court · May 24, 1946

Loucks, was duly granted letters of administration c.t.a. and has since the date of same, viz., July 9,1942, up to and including the present time, been, and now is the duly qualified and acting administratrix c.t.a. herein … To do otherwise would be to do violence to his clearly expressed direction. The expression “ then living ” is one of frequent employment in relation to future interests.

In re the Estate of Galewitz

3 Misc. 2d 197 · New York Surrogate's Court · Dec 9, 1955

Upon the proof adduced at the hearing devoted to this matter, the court finds overwhelming and uncontradicted evidence to establish the fact that he died a resident of this State, and so holds. … As he said: “ Clearly it makes no sense to charge the entire year’s burden of income taxes to the income of the last month preceding termination of the taxable year.

In re the Accounting of Lawyers Trust Co.

182 Misc. 845 · New York Surrogate's Court · Dec 20, 1943

The present account states that Lawyers Title and Guaranty Company owned all the stock, except qualifying shares, of the substituted trustee at the time of the acquisition of such certificates and it is conceded that they … trust, must be clearly shown, are still unquestionably the law, for the rule there formulated was indirectly approved in City Bank Farmers Trust Co. v.

In re the Estate of Thron

139 Misc. 2d 1045 · New York Surrogate's Court · Jun 2, 1988

The primary executor renounced and both of the alternates, who are the sole partners of their law firm, qualified as coexecutors of the estate. … The factors to be considered in the fixation of a legal fee are well established (Matter of Freeman, 34 NY2d 1, 9 ; Matter of Potts, 213 App Div 59 , affd 241 NY 593 ).