Case law

In re the Estate of Nickelsburg

34 Misc. 2d 82 · New York Surrogate's Court · Dec 7, 1961

The first sentence clearly says that the widow’s portion of the estate is to equal the amount of the maximum marital deduction that would be allowable in the Federal estate tax proceeding. … The testimony of the experts indicates the difference of opinion that can exist on valuation between honorable and qualified men engaged in that field.

In re the Construction of Last Will & Testament of Tallman

131 Misc. 863 · New York Surrogate's Court · Apr 20, 1928

All of this clearly establishes that this is a demonstrative legacy, and should be payable out of the general assets of the estate. In Crawford v. … It is because of such repugnance in fact that an apparently absolute estate cannot be cut down or qualified unless the intention is clear and definite.”

In re Cooper

1 Pow. Surr. 563 · New York Surrogate's Court · Jan 15, 1894

The evidence clearly shown that during the last year of testator’s life Atwell rendered important and necessary services •for him. … It was held that the evidence clearly showed an intent on part of the testator to create a trust for the benefit of the plaintiff.

In re the Estate of Noel

173 Misc. 844 · New York Surrogate's Court · Mar 28, 1940

Justice Mitchell May, who heard the proceeding, then appointed a competent and qualified specialist and neurologist to examine the husband for the purpose of determining his competency. … It has been clearly established by the evidence that the wife frustrated the right of visitation granted by the terms of this order.

In re the Estate of Lamborn

168 Misc. 504 · New York Surrogate's Court · Jul 9, 1938

In order to clearly define the issues involved, the facts relative to the commencement of this proceeding should be stated. … Sometimes it is developed that the executor, a New York resident, is precluded from qualifying under the law of the State of domicile. Jurisdiction is entertained as a matter of discretion.

In re the Estate of Imburgia

127 Misc. 2d 756 · New York Surrogate's Court · Dec 20, 1984

In order to qualify for Federal aid, State plans for medical assistance must comply with certain requirements imposed by Congress (42 USC § 1396a). … Moreover, a February 1983 Medicaid transmittal very clearly delineates the distinction between “deeming” and State recovery statutes (State Medicaid Manual, HCFA-Pub 45-3, § 3812, Feb. 1983, reported in Medicare and Medicaid

In re Roosevelt

5 Redf. 601 · New York Surrogate's Court · Jun 15, 1882

Jones, or such of the three as might qualify, were named as “executors thereof and trustees under the same.” … Roosevelt and Theodore Roosevelt qualified as executors and ti’ustees. Mr. Jones never qualified.

In re the Judicial Settlement of the Account of Gough

8 Mills Surr. 458 · New York Surrogate's Court · Nov 15, 1911

The rule that an irrevocable trust arises when a deposit is made by one in form in trust for another and the bank-book is delivered to the apparent beneficiary without any qualifying circumstances does not apply. … I. 296), and In re Sowerby’s Trust, (2 K. & J. 630) have established the rule that, if the Court finds, upon the construction of the will, that the testator clearly intended not to give a mere bounty to the legatee, but to

In re the Accounting of Bankers Trust Co.

8 Misc. 2d 233 · New York Surrogate's Court · May 3, 1957

Once again we have a clearly expressed purpose to preserve absolute equality between the two lines of descent. … Resort to the established canons of construction confirm the gift to a class whose membership has not yet closed.

In re the Estate of Beard

141 Misc. 888 · New York Surrogate's Court · Oct 13, 1931

In determining that a plea of the Statute of Limitations by the executor was no bar to the relief prayed, the court said (at p. 8): “ They are clearly entitled to the relief asked for, unless the claim is barred by the Statute … It stands undisputed that the respondent Meyer qualified and entered upon the duties of his office as executor and received and took possession of the property of the testator.

In re Proving the Last Will & Testament of Eyett

124 Misc. 523 · New York Surrogate's Court · Mar 2, 1925

part of many persons about to make testamentary dispositions of their possessions to rely upon their own slight and faulty knowledge of such matters rather than to avail themselves of the knowledge and experience of well-qualified … Not the slightest intimation of fraud is made. *529 The circumstances of the execution of the instrument clearly appear from the attestation clause.

In re the Accounting of Smith

19 Misc. 2d 335 · New York Surrogate's Court · Apr 2, 1959

S. 2d 176), a clearly expressed intention to prevent the operation of the statutory rule is controlling. Matter of Duryea’s Estate, 277 N. Y. 310 , 14 N. E. 2d 369 ,124 A. L. R. 647. … It is well established that this court has no jurisdiction to review a determination of the taxing authorities with respect to the amount of tax imposed upon the estate.

In re the Estate of Gibson

40 Misc. 2d 253 · New York Surrogate's Court · Aug 7, 1963

Professor Page states the rule clearly and succinctly: “ If a thing is within the boundaries of a state, the state, under our theory of jurisdiction and governmental power, may decide as to the title to such thing, the disposition … Thus section 45 of the Surrogate’s Court Act, which establishes the venue of proceedings in the Surrogates’ Courts (see Matter of Connally, 34 Misc 2d 132, 134-136 ), authorizes court action on the estate of a nonresident

In re the Appointment of a Successor Guardian for R.R.

42 Misc. 3d 775 · New York Surrogate's Court · Dec 27, 2013

that for purposes of intestate succession the only persons who can be deemed distributees of the deceased are *781 those who qualify as such at the date of the death of decedent”]). … Moreover, the undisputed evidence established that the mother limited the father’s contact and relationship with the ward.

In re the Judicial Settlement of the Accounts of Roche

6 Mills Surr. 46 · New York Surrogate's Court · Feb 15, 1907

He requires the board of directors to make the necessary rules and regulations to carry into effect his plan and design, as they are clearly authorized to do by their certificate and the law. … The Words, “ while an hospital institution is maintained by said corpora *51 tion in the City of Troy,” in no way apply to the gift of the principal of the fund, nor do' they qualify or limit the absolute bequest thereof

In re the Estate of Newhouse

29 Misc. 2d 1021 · New York Surrogate's Court · Nov 15, 1960

Hattie Newhouse named as an executor and trustee did not qualify as an executor but qualified as a trustee on November 14, 1930 after the deaths of the two original trustees. … The Surrogate stated at page 262: “ The will is a simple one, and the intention of the testatrix is clearly expressed.

In re the Estate of Hawley

32 Misc. 2d 624 · New York Surrogate's Court · Dec 5, 1961

As a result of the alteration in the composition of the student body only 125 prizes have been awarded in the years since the death of the testator though, had there been a sufficient number of qualified pupils, the number … Y. 370 ) which established the principle that a special restriction “ grafted on ” to a general charitable purpose may be ignored when compliance would be impracticable.

In re the Judicial Settlement of the Estate of Woodbury

3 Mills Surr. 452 · New York Surrogate's Court · Feb 15, 1903

This doctrine is very clearly stated in the 1st volume of Roper on Legacies, 297; and it is a doctrine well supported by judicial authority.” … Reference to these authorities clearly shows that it is the policy of the law to Scrupulously guard a bequest to a widow in lieu of dower against diminution so long as there may be funds of the estate out of which the same

In re the Accounting of Halladay

205 Misc. 385 · New York Surrogate's Court · Feb 10, 1954

Standing alone, the direction to pay “ Sixty Dollars ($60.00) a month in cash,” would be extremely significant, perhaps determinative, under the precedents established in the decisions cited by the life beneficiary. *389 … particular direction is clearly qualified.

In re the Judicial Settlement of the Accounts of McDowell

17 Mills Surr. 515 · New York Surrogate's Court · Oct 15, 1916

It appears that the three executors qualified as such. … Y. 539 , as follows: “ Also, held, that to establish a ratification by the cestui que trnst, in such a case, the ratification must not only be clearly ]^?