Case law

In re the Estate of Weisman

173 Misc. 2d 342 · New York Surrogate's Court · May 16, 1997

All of the foregoing establishes that respondent’s suspension of income distributions is not supported by law or by circumstance. … If infallibility were a requisite for the office, every trust would necessarily fail for want of a qualified trustee.

In re the Accounting of Union Trust Co.

18 Mills Surr. 213 · New York Surrogate's Court · Dec 28, 1916

Such rule of law should not be abandoned, qualified or in any way impaired. … The plaintiff was compelled to maintain the action to identify and establish her interest in the mortgage.

In re Proving the Last Will & Testament of Hermann

11 Mills Surr. 356 · New York Surrogate's Court · Dec 15, 1913

reversed all former procedure in contentious probate proceedings so as to require proponents to give all the proofs and make all witnesses proponents’ witnesses, and in this, and I say it with respect, he was, in my opinion, clearly … In civil causes a party may always waive a benefit or immunity secured to him by constitutional or legislative enactment. Cancemi v. People, 18 N. Y. 136 ; Matter of Cooper, 93 id. 507, 512; Foley v.

In re the Estate of Watson

96 Misc. 2d 327 · New York Surrogate's Court · Sep 25, 1978

In the opinion of the court, the decision in Child v United States determined only that a bequest to a nonprofit cemetery corporation did not qualify as a deduction for Federal estate tax purposes. … Recently established tests of charitable purpose are relevant.

In re the Accounting of Harris

199 Misc. 1087 · New York Surrogate's Court · May 8, 1951

Those provisions clearly show testator’s intention that at least during the period of administration as extended by him, all of the general legacies shall share in the income of the estate. … The executor and residuary legatees, however, assert that testator’s qualifying words “ until they are respectively paid ”, show his intention that at no time should the legatees be able to demand more than a prorata share

In re the Adoption of Dennis

94 Misc. 2d 422 · New York Surrogate's Court · May 4, 1978

The signature on the affidavit clearly appears to the court to be that of the natural mother, and it is so found. … Contact with both mothers was re-established by the natural mother in 1976 through a chance meeting with another friend who was acquainted with all the parties herein.

In re the Estate of Comer

8 Mills Surr. 184 · New York Surrogate's Court · May 15, 1911

Comer, her husband, was named sole executor therein, duly qualified as such executor and received letters testamentary pursuant to such will. On the 8th day of February, 1910, John H. … Wisner qualified as such executor, and as such executor became possessed of assets and property which had come to John H.

In re the Accounting of Irvings

13 Misc. 2d 113 · New York Surrogate's Court · Jun 27, 1958

The reading of these letters clearly demonstrates that the decedent’s statements were motivated by thoughts of impending death. … A qualified appraiser testified that the portion of real estate devised to Martha Malkin was valued at $10,500 and the parcel devised to Sylvia Cooperstein was valued at $11,500.

In re the Estate of Steffenhagen

77 Misc. 2d 624 · New York Surrogate's Court · Mar 8, 1974

A part of a will ¡may only be revoked or altered by ‘ ‘ another will ’ ’, or by “ a writing of the testator clearly indicating an intention to effect such revocation or alteration, executed with the formalities prescribed … It is determined that the alteration to paragraph third does not qualify as a partial revocation of the will.

Delafield v. Parish

1 Redf. 1 · New York Surrogate's Court · Dec 15, 1857

Some of the circumstances which are clearly established, and about which there is no dispute, must, no doubt, be regarded as somewhat extraordinary, upon the supposition that the testator possessed any considerable mental … Clark has very clearly shown.

In re the Estate of Harriton

173 Misc. 500 · New York Surrogate's Court · Mar 8, 1940

In 1924 Ida Harriton, wife of Harry Harriton, established a “ Totten trust ” in the Adam, Meldrum and Anderson State Bank, entitled “ Ida Harriton, Trustee for Sylvia Bartzoff.” … Barneth Satuloff was named executor and duly qualified. He was also appointed administrator de bonis non of the estate of Ida Harriton, deceased.

In re the Application to Sell the Real Estate of Neufeld

5 Mills Surr. 352 · New York Surrogate's Court · Apr 15, 1906

The testimony attempting to establish this fact is not the same in both cases. … Franklin as establishing the proposition that this is Mr. Heufeld’s signature. An examination of the record will show that the attempts to qualify Mr.

In re the Estate of Thomson

135 Misc. 62 · New York Surrogate's Court · Aug 28, 1929

Such rule of law should not be abandoned, qualified or in any way impaired. … Trust funds should not only be kept independent of individual and other trust funds, but the investments thereof should, so far as possible, be clearly defined, and at all times stamped with the individual trust to which

In re the Estate of Smathers

19 Misc. 3d 337 · New York Surrogate's Court · Feb 12, 2008

Decedent’s will clearly restricts the sale of the Fifth Avenue property. As with the Broadway property, no unforeseen factors have been presented which warrant departure from the terms of the will. … In view of the current number of beneficiaries, it is highly unlikely that the corporation would qualify for subchapter S status.

In re the Estate of Johnston

165 Misc. 2d 842 · New York Surrogate's Court · Jun 1, 1995

Johnston Scholarship Fund for Graduates of Chateaugay Central School”, was established and funded. … Whatever his reasons, his intent is clearly expressed and needs no further construction.

In re the Estate of Tonetti

53 Misc. 2d 501 · New York Surrogate's Court · Mar 31, 1967

If this portion is subject to such power it will not qualify for the marital deduction, by reason of section 2056 (subd. … This court construes the instant will to establish two separate trusts of the residuary estate, or what amounts sub *507 stantially to the same thing, one trust divided into two primary shares.

In re the Transfer Tax upon the Estate of Lyon

117 Misc. 189 · New York Surrogate's Court · Dec 15, 1921

It is always a distinct and material fact to be established. … He there upheld the principles so clearly stated in Dupuy v. *209 Wurtz, and restated in United States Trust Co. v. Hart.

In re the Adoption of a Child Whose First Name is G.

42 Misc. 3d 812 · New York Surrogate's Court · Dec 27, 2013

There is little question here that both KAL and LEL individually are qualified to adopt G. as her sole parent. … Conclusion As evidenced by this discussion, the court finds that declaring LEL to be G.’s legal co-parent is clearly consistent with the legislative purpose of the adoption statute, fits within the parameters established

Durkee v. Smith

17 Mills Surr. 13 · New York Surrogate's Court · Jan 5, 1916

That is all the evidence there is tending to establish a secret trust. Mr. … Y. 282 ) are clearly distinguishable from the present case.

In re the Accounting of Guaranty Trust Co.

20 Misc. 2d 722 · New York Surrogate's Court · Aug 13, 1959

The rule was firmly established under common law that a gift to “issue” or to “descendants” was presumed to be per capita. … These propositions are too well established to require citations. If necessary to establish the facts a hearing-should be held (Matter of Thompson, 217 N.