Case law

In re the Estate of Staud

140 Misc. 2d 195 · New York Surrogate's Court · Jun 27, 1988

It is not in dispute that the decedent was a participant in the Plan having met each of the qualifying contingencies therein specified. … While life insurance benefits are clearly part of the Federal gross estate they nevertheless are not commission-able to the executor.

In re Avery's Estate

92 N.Y.S. 974 · 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 … 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 Macneal

174 Misc. 947 · New York Surrogate's Court · Jul 25, 1940

Y. 552 ) as authority that such language is sufficient to establish a cancellation of the debts. I hold that it is not controlling here. The question is always one of intent. … On the contrary, the legislative intent is clear that the exempt property is immune from any form of legal process or diversion from its real owner, the surviving spouse.

In re the Estate of Wrone

177 Misc. 541 · New York Surrogate's Court · Oct 25, 1941

The evidence conclusively establishes that the decedent made a valid and absolute gift to the respondent of the stock. The essentia! … It was there held that transfers made in the lifetime of the decedent for the benefit of other persons were immune from the attack of the widow because the decedent had left no will.

In re the Estate of Lode

135 Misc. 2d 218 · New York Surrogate's Court · Apr 24, 1987

Moreover, the legislative history of the amendment establishes an intention to "broadly define the family relationship” in this new familial framework. … Letters of administration c. t. a. shall issue to Rosi Lode and Henry Wimpfheimer upon their duly qualifying according to law.

In re the Accounting of Waton

205 Misc. 1109 · New York Surrogate's Court · May 6, 1954

premises and distribute the proceeds thereof sooner than five years from the day they qualify. … The rules of construction applicable to testator’s disposition of the real property are well established.

In re Nadler

173 Misc. 2d 1017 · New York Surrogate's Court · Sep 2, 1997

The custodianship in question was established by Bess Langsdorf in 1985 by purchasing a Metropolitan Transportation Authority Bond in her name as a UGMA custodian for her newborn grandson, Michael Langsdorf Nadler. … This decision constitutes the order of the court appointing petitioner successor custodian upon duly qualifying according to law.

In re the Estate of Ladew

183 Misc. 1020 · New York Surrogate's Court · Nov 25, 1944

The concept established by Matter of Coutts (supra) and Leask v. … The order of this court which qualified the successor trustees correctly describes them as such.

In re the Accounting of Mahoney

1 Misc. 2d 1072 · New York Surrogate's Court · Dec 20, 1955

The terms ‘ ‘ share in intestacy ’ ’ and ‘ ‘ intestate share ” have been clearly defined in Matter of Goldsmith ( 177 Misc. 298, 300 ) and Matter of Ittleson ( 197 Misc. 786, 788 ). … Taxes are then apportioned in accordance with the rules established by the Legislature (Decedent Estate Law, § 124).

In re the Estate of Barrett

141 Misc. 637 · New York Surrogate's Court · Sep 28, 1931

The disjunctive has its normal value when what is counted on to qualify it is indeterminate or neutral.” … The rule of presumption against intestacy or partial intestacy is here in conflict with another well-established and recognized rule of construction: “ Where a will is capable of two interpretations, that one should be adopted

In re the Accounting of Guaranty Trust Co.

190 Misc. 328 · New York Surrogate's Court · Sep 9, 1947

S. 832), a finding that death occurred before the expiration thereof may be made where the facts clearly establish its occurrence in some identified disaster. (Connor v. … And. a finding of death may he made even though the proceeding in which such determination is sought is instituted prior to the expiration of the seven-year period, if the facts clearly establish that death occurred in some

In re the Estate of Hayden

141 Misc. 644 · New York Surrogate's Court · Apr 15, 1931

If both are qualified it then becomes the duty of the surrogate to elect between them and to appoint the one qualified to render the more efficient service. … This clearly indicates their confidence in him. If it is true that with Mr. Cornwall’s appointment he and Mr.

In re the Estate of Stelma

25 Misc. 2d 234 · New York Surrogate's Court · Apr 12, 1960

The administratrix was not a qualified witness because she was interested in the event. (Civ. Prac. Act, § 347.) … The testimony does not clearly reveal an intent to revoke the trust. The acts and conversations of the decedent are equally consistent with an intent to preserve the trust but to subject the fund to certain expenses.

In re the Construction of the Will of Gulbenkian

16 Misc. 2d 1054 · New York Surrogate's Court · Jan 28, 1959

Moreover, it is clearly apparent from the reading of the entire will that the brothers of decedent, subject only to the provision made for the benefit of decedent’s widow, were the primary objects of his bounty, a circumstance … , unless the language qualifying or cutting down the gift to the brothers is equally as clear and decisive as that which created the vested remainder.

In re the Estate of Lyons

13 Misc. 2d 287 · New York Surrogate's Court · May 8, 1958

This section clearly refers only to the power of a trustee to invade the principal of a trust in favor of himself (Matter of Peabody, 277 App. Div. 905 ). … It is well established that when the acts of trustees call for the exercise of discretion and judgment, the concurrence of all trustees is necessary. (Cooper v. Illinois Cent. R. R. Co., 38 App. Div. 22 , 28; Fritz v.

In re the Estate of Miller

48 Misc. 2d 815 · New York Surrogate's Court · Dec 28, 1965

That is clearly no basis for disqualifying him as executor. Executors frequently have personal claims against the estate and there are specific statutory provisions covering that situation. … An executor is prohibited from passing upon his own debt or claim and must establish it before the Surrogate and obtain judicial approval for its payment (Surrogate’s Ct.

In re the Estate of Fordan

5 Misc. 2d 372 · New York Surrogate's Court · Nov 16, 1956

Kobre was not qualified to represent a party to a proceeding in this court because of the restrictions imposed by section 470 of the Judiciary Law of the State of New York. “ A person, regularly admitted to practice as an … The reasons for the rule are clearly set forth in the decision in Richardson v. Brooklyn City & Newtown R. R. Co.

In re the Estate of McCormick

169 Misc. 672 · New York Surrogate's Court · Nov 30, 1938

Since it is thoroughly established that amendments to the Veteran Relief acts are effective retroactively (Singleton v. Cheek, 284 U. S. 493, 497 ; White v. … That the proceeds of war risk insurance clearly come within the description of “ other reward ” is obvious and has been fully developed earlier in this discussion.

In re the Application for the Adoption of Mendelsohn

180 Misc. 147 · New York Surrogate's Court · Jan 22, 1943

After residing in the State of New York for approximately six years, during which period the infant was born, the parents moved to the State of New Jersey establishing their residence in New Brunswick. … Farkas failed to qualify either as executor or testamentary guardian. The petitioner Joseph D. Farkas is the sole surviving grandparent, *149 Under these circumstances the respondents Reave M. Rosenthal and Arnold B.

In re to Declare the Death of Lafuente

191 Misc. 2d 577 · New York Surrogate's Court · May 15, 2002

Here, the evidence clearly indicates that the absentee was in the immediate vicinity of the World Trade Center and, in all likelihood, in the North Tower when the first airliner struck. … Nor has a DNA profile caused a positive identification from body parts and items of personal property recovered from the attack site. *584 The proof has clearly established that the absentee was exposed to the terrorist attacks