Case law

In re the Estate of Warburg

129 Misc. 832 · New York Surrogate's Court · Jun 15, 1927

From the affidavits and proofs submitted, it clearly appears that the will was established in Germany in accordance with the laws of that country. … Buhler, is not entitled to such letters, unless the German executors fail to qualify or fail to make a proper designation of a substitute under the provisions of that section. (Baldwin v. Rice, 183 N. Y. 55 .)

In re the Estate of Parker

15 Misc. 2d 162 · New York Surrogate's Court · Oct 15, 1958

Each gift was qualified by the words “if he [or she] survives me.” The text which the court is asked to construe reads: “ B. … The principle has been well established that section 29 is not ■operative in a case where the will clearly and plainly expresses the intention that the bequest shall be effective only in the event that the legatee survived

In re the Estate of Baker

189 Misc. 159 · New York Surrogate's Court · Apr 10, 1947

Accordingly, the evidence which the objectant claims would establish the legitimacy, is clearly inadmissible in this proceeding. … Letters of administration will issue to the petitioner upon the filing of a bond in the sum of $14,000 and otherwise qualifying pursuant to statute. Settle decree.

In re the Revocation of Letters Testament of Burr

5 Mills Surr. 67 · New York Surrogate's Court · Jul 15, 1905

The immunity of the estate is absolute. His position is purely fiduciary. … The court, in its opinion, at pages 553 and 554, says:. “ To establish a ratification by a cestui que trust, the fact must not only be clearly proved, but it must be shown that the ratification was made with full knowledge

In re the Estate of Van Nostrand

177 Misc. 1 · New York Surrogate's Court · Jul 30, 1941

All qualified as executors and all except the widow, who survived the testator by only a year, acted as trustees. Pursuant to the residuary clause, as construed by Mr. … Accordingly, at the time the income here in question was received, the law was clearly established that it was usable only for the repayment of principal advances and by application of the principle that equity deems that

In re the Estate of Carucci

2 Misc. 3d 632 · New York Surrogate's Court · Dec 11, 2003

She raises the following objections: first, the renunciations would not qualify as qualified disclaimers under the Internal Revenue Code as the infants are receiving consideration and thus accepting the benefits in return … Here, the infants are clearly receiving consideration in monies’ worth from the petitioner whose interest in the family partnership will be accelerated and increased.

In re Kornrich

19 Misc. 3d 663 · New York Surrogate's Court · Mar 19, 2008

In relevant part, such statute provides that “[t]he attempted grant to an executor or testamentary trustee . . . of . . . the following . . . immunity] is contrary to public policy: . . . … It is also observed that, as Vassiliou concedes, the trust was established on the premise that Shore was unable to protect his own interests.

In re the Estate of Weber

22 Misc. 2d 290 · New York Surrogate's Court · Dec 3, 1959

having a usual place of business in Boston, County of Suffolk, said Commonwealth, as it is Trustee of the Permanent Charity Fund under an Agreement and Declaration of Trust dated September 7, 1915, the trust fund hereby established … The fund, the decedent’s residuary estate, is clearly delineated. The testamentary trustee, the Boston Safe Deposit & Trust Co. is named and the charitable recipient and purposes of the trust are clearly defined.

In re the Accounting of Morrissey

190 Misc. 226 · New York Surrogate's Court · Jul 29, 1947

Without entering upon extensive comment thereon, suffice it to say that the testator’s intent gatherable from the will as a whole, is quite clearly to the effect that he meant *229 “ their ” (of course, respective) heirs. … The -primary gift is clearly contingent. The secondary gift is likewise contingent. • The testator has indicated an intention to postpone' vesting until the termination of the trust. (New York Life Ins. & Trust Co. v.

In re Arbuckle

9 Mills Surr. 372 · New York Surrogate's Court · Jun 15, 1912

The act must, therefore, be construed strictly against the public administrator, and his demand must fail unless clearly justified by the statutory language. … Clearly there is here one case in which next of kin, nonresident at the time of death but resident at the time when administration become necessary, are qualified in preference to the public administrator, and the test of

In re the Construction of the Will of Halstead

6 Misc. 2d 832 · New York Surrogate's Court · Mar 22, 1957

Under the terms of article Eleventh of the will, a trust was established of the residuum of her estate, the income from which was to be paid to her son during his life with the corpus passing upon the son’s death to the trustees … If the son predeceased the testatrix, the intent was clearly expressed that the property become a part of the residuary estate.

In re Condon

118 Misc. 2d 544 · New York Surrogate's Court · Mar 16, 1983

Accordingly, the letters of conservatorship that shall issue to petitioner upon her duly qualifying according to law shall be limited to the extent that the conservator is authorized to take the steps necessary to commence … the administration of the estate in which the conservatee is interested, but she is not authorized to collect any assets as conservator until she shall have submitted to the court a supplemental sworn statement establishing

In re the Estate of Vasquez

122 Misc. 2d 479 · New York Surrogate's Court · Jan 10, 1984

In light of the above definitions, a pending negligence action would clearly seem to be both a contingent and unliquidated claim. … A legal representative of a defendant should not be able to inequitably immunize the tort-feasor’s personal assets from negligence claims to an extent greater than that to which the tort-feasor, if alive, could divest himself

In re the Estate of Ettinger

149 Misc. 2d 308 · New York Surrogate's Court · Dec 26, 1990

Clearly, the above-mentioned direction in article fourth is either meaningless or results from the inadvertent substitution of the phrase "income tax deductions” for the phrase "estate tax deductions”. … Ettinger’s will establishes his intent to minimize taxes (Matter of Carmer, 71 NY2d 781 ; Matter of Walker, 64 NY2d 354 ; Matter of Fabbri, 2 NY2d 236 ; Matter of Martin, 146 Misc 2d 144 , and cases cited therein).

In re the Estate of Oppenheim

178 Misc. 1035 · New York Surrogate's Court · May 28, 1942

The amended petition, in a lengthy and detailed recital of facts, clearly shows that it was the decedent and not the respondent who left the marital home. … The petition itself establishes that the respondent did not abandon the decedent. No other ground has been shown to bar the respondent's right of election.

In re the Judicial Settlement of the Account of Fanoni

13 Mills Surr. 373 · New York Surrogate's Court · Dec 15, 1914

It stated it as a doctrine already taught and established in the earlier case. … This is established by a fail-reading of the will.

In re the Accounting of Morse

1 Misc. 2d 206 · New York Surrogate's Court · Aug 10, 1955

The evidence in the record clearly requires such latter finding. Although its corporate existence continues, the sanatorium has ceased functioning. … The court concludes that the named legatee is not qualified to receive the gift of the remainder.

In re the Estate of Albrecht

119 Misc. 554 · New York Surrogate's Court · Nov 15, 1922

That section gives preference only to “a widow or any relative of the deceased entitled to share in his estate, willing, competent and qualified according to law to take letters of administration.” … In those cases the relationship was established and the only question was the residence of the applicant.

In re the Estate of Cox

85 Misc. 2d 686 · New York Surrogate's Court · Feb 5, 1976

Lloyd Bedford Cox, a cotrustee under the donor’s will, and a corporate fiduciary were named and qualified as executors of the wife’s estate. Her will did not create any trusts and no provision for trustees was made. … However, these cases and the authorities cited therein are clearly distinguishable. The rationale of these decisions is clearly stated in Matter of Moulton ( 1 AD2d 771 ).

In re the Estate of Danilchenko

64 Misc. 2d 665 · New York Surrogate's Court · Jun 8, 1970

The charities argme that since the executor changed its mind in its determination, there is clearly evidence of doubt. This argument, however, is not borne out by the facts. … The executor also employed a qualified expert, Professor Berman, to investigate the question and report his findings to it.