Case law

In re the Accounting of First National Bank of Binghamton

195 Misc. 793 · New York Surrogate's Court · Jun 17, 1949

Walker; that, Walter Werthamer being then deceased, she is the only person qualified to take and, as such, takes the entire remainder. … The presumption established by the statute was as strongly negatived as it could be. The testator validly expressed his will in this connection.

In re the Estate of Rathbone

170 Misc. 1030 · New York Surrogate's Court · Mar 10, 1939

The cited case, however, says that the corporation “ is clearly a charity.” … It relies on the manner of application of its finances to establish its right to take.

In re the Estate of Zahn

188 Misc. 856 · New York Surrogate's Court · Dec 13, 1946

So far as the insurance company claims immunity because it has paid out the policy proceeds in toio, an examination of some basic principles seems to be required. … Since the tax here is not a transfer tax but a true estate tax it is clearly collectible out of the corpus of the taxable estate before any part of it reaches the beneficiaries.

In re the Estate of Lachman

100 Misc. 2d 21 · New York Surrogate's Court · Jun 20, 1979

The latter motion is clearly designed to elicit information on the issue of undue influence or lack of testamentary capacity. … This court has the duty to appoint only those persons who can so qualify for letters as provided in this will (cf. SCPA 707).

In re the Account of Proceedings of Wagoner

133 Misc. 424 · New York Surrogate's Court · Jan 14, 1929

I do not understand this to be the law as established by the courts of this State. … Clearly the question as to whether the decedent herein was indebted to Mr.

In re the Estate of Bunker

183 Misc. 523 · New York Surrogate's Court · May 10, 1944

He or she may retain separate counsel for the establishment and collection of the claim. … They were also estopped under the terms of the decree to claim that the estate was a trust and not a legal life estate and that the husband should have qualified as a trustee.

Margulis v. Teichman

125 Misc. 2d 729 · New York Surrogate's Court · Sep 12, 1984

Although this joint will is clearly irrevocable, to what disposition does it bind the survivor? … Here also, in article sixth, Thelma is appointed executrix upon the death of both testators and her sister Marilyn as successor if the first should fail to qualify or cease to act.

In re the Estate of Mede

177 Misc. 2d 974 · New York Surrogate's Court · Jul 16, 1998

Clearly, the trustee has been afforded considerable latitude in choosing the investment vehicle. … of care established for fiduciaries.

In re the Probate of a Paper Writing Purporting to be the Last Will & Testament of Albinger

1 Mills Surr. 446 · New York Surrogate's Court · Dec 15, 1899

Under the letters “Al” in the alleged signature there is clearly an erasure, and an apparent reinforcing of part of the letter “ b.” … A person is not qualified to act as an expert witness by having merely been engaged in collecting the evidence in the cause. U. S. v. Mathias, 36 Fed. 892 .

In re Bach's Estate

12 N.Y.S. 712 · New York Surrogate's Court · Dec 12, 1890

This ruling was clearly improper. … It is one which appears to me, from the cases which have been already cited and from those which are to follow, to be most conclusively established. ” The rule seems to have been established in this case that the cestui que

In re Baker

6 Dem. Sur. 271 · New York Surrogate's Court · Aug 15, 1887

James Murphy, who was named in his will as one of the executors and trustees of his estate, qualified as such, and duly performed the duties of that office until his death, in August, 1880. … It does not clearly appear whether the amount of the income received by this accounting trustee, down to the date of the death of William Baker, was or was not in excess of the claims of the testator’s widow and his widow

In re the Probate of the Will of Oliver

1 Gibb. Surr. 318 · New York Surrogate's Court · Jul 15, 1895

The scheme of the instrument is clearly expressed. If Mr. Fyle’s testimony is to be credited, after the paper was typewritten, it was delivered to Mr. … The question was again considered in Matter of Marsh, 45 Hun, 107 , in a proceeding to establish a lost will.

In re the Accounting of Flower

5 Misc. 2d 1035 · New York Surrogate's Court · Apr 19, 1957

But, whether or not the above-mentioned established rules of construction result in a determination of what, in truth and in fact, the testamentary intent was, at least, they do resolve the ambiguity. … An example of this indication of the testator’s having *1040 intended a deferment in vesting is clearly shown in cases where he qualifies the class of beneficiaries by such an expression as, then living ”, the “ then ” clearly

In re the Estate of Owen

71 Misc. 2d 179 · New York Surrogate's Court · Jul 27, 1972

This decedent turned her attention to this tax burden and clearly said how it was to be borne. … It would then have obtained a definitive judicial determination of the liability or immunity of the Mexican assets under Mexican law.

In re the Judicial Settlement of the Account of Rolph

2 Connoly 191 · New York Surrogate's Court · Feb 15, 1890

The said widow and administratrix was duly appointed guardian of the persons and property of her four minor children, November 15, 1880, and duly qualified, and has not been discharged. … I am of the opinion, from a careful examination of these authorities, that, while they confirm the long-established rule that, generally, an administrator has nothing to do with the real estate of the intestate, yet they

In re the Estate of Alexander

90 Misc. 2d 482 · New York Surrogate's Court · Jun 6, 1977

But the statute itself permits the same result if the testator simply creates a gift over to one not qualified to contest. … Adoption of a new rule by this court would not alter the net result, and thus there is no compelling reason to change the established rule. If there is to be a constructive change, it should come from the Legislature.”

In re the Guardianship of Bowers

164 Misc. 2d 298 · New York Surrogate's Court · Mar 6, 1995

The two above-quoted statutes appear to be inconsistent but venue is clearly subordinate to jurisdiction. … Allowing the foreign fiduciary to qualify as guardian of the property in this court simply permits him to establish his status in order to be appointed *301 administrator of the estate in which his ward is interested (SCPA

In re the Application for Revocation of the Letters Testamentary Issued to the American Security & Trust Co.

4 Mills Surr. 404 · New York Surrogate's Court · Dec 15, 1904

When the court has acted upon the probate of the will—admitted it to probate—and when the executor has qualified as required by law and letters have been issued to him out of and under the seal of the court, then and not … Even had the language of this statute been less' explicit in limiting its application to domestic trust companies it could not be held to embrace foreign trust companies, in the absence of language clearly indicating that

In re the Estate of Underhill

176 Misc. 737 · New York Surrogate's Court · May 26, 1941

Such is the settled interpretation of the term even though the word in the will is not qualified by the adjective “ lawful.” (Central Trust Co. v. Skillin, supra; Matter of Gould, supra; Braun v. … In those cases the existence of the illegitimate was known to the testator, and his recognition of their status within the family was established.

In re the Estate of Macauley

161 Misc. 525 · New York Surrogate's Court · Oct 24, 1936

Deceased’s sons qualified as executors. … The court holds the contrary and holds that nothing short of a clearly established estoppel would bar objectant from repudiating the acts of the executors even if they had in fact set up the trust as one of them now claims