Case law

In re the Estate of Shapiro

15 Misc. 2d 484 · New York Surrogate's Court · Dec 9, 1958

as trustees to receive said share * * * said share shall be payable forthwith to such designees as may qualify and accept the trusteeship, Trustees, Beneficiaries.” … The text of paragraph (b) of article twenty-fifth refers clearly and plainly to the date of death of the last survivor of the four beneficiaries.

In re the Estate of Sheen

145 Misc. 2d 920 · New York Surrogate's Court · Nov 29, 1989

Furthermore, they assert that as a fact witness to the transaction, the Judge’s testimony is crucial to establish a vital element of their case. … because the precise holding of the Appellate Division, First Department, was that the bankruptcy Judge had no jurisdiction over the issues which had been settled before him and, consequently, he could not assert that judicial immunity

In re the Adoption of Baby Boy M. G.

135 Misc. 2d 252 · New York Surrogate's Court · Apr 21, 1987

Who qualifies as a "non-agency guardian” is uncertain since such a person is not defined in article II of the act. … As far as the adoptive parents are concerned, they are not close relatives and further guidelines are needed in the act for them to qualify as "non-agency guardians”.

In re the Estate of Hansen

155 Misc. 712 · New York Surrogate's Court · Apr 12, 1935

which native citizens or subjects are subjected; ” second, in the stipulation as to reciprocity in the matter of inheritance taxes; and lastly, as a limitation on the customary immunity of consuls. … This State rule clearly denies any right to appear for, or to waive service of process for a non-cited minor party, whether domestic or foreign.

In re the Construction of the Will of Dickinson

10 Misc. 2d 274 · New York Surrogate's Court · Aug 15, 1957

In other words the establishment of the stirpes commences with the brothers and sisters of the deceased rather than with the nephews and nieces. … The court concurs in the conclusion that a legacy with the breadth óf this bequest *279 carries with it its own exoneration as clearly as though it had been specifically spelled out. (Matter of Walter, 141 N. Y.

In re the Judicial Settlement of the Account of Griffin

9 Mills Surr. 51 · New York Surrogate's Court · Jan 15, 1912

Y. 67 , Andrews, J., admitted as an established principle of interpretation: “ It is undoubtedly true, that an interest given in one clause of a will, in terms denoting an absolute estate, may, by force of a subsequent clause … , be qualified by a limitation over in a certain event,” although this truth was held not applicable to that case.

Striker v. Daly

18 Mills Surr. 375 · New York Surrogate's Court · Dec 29, 1916

Y. 1 (10 et seq.), where, though renunciation was not there sufficiently established, the court assumed that the resignation of one who has once qualified, leaves the others competent to execute the power; and they say: ( … Ch. 565 ), but in that case the question arose only incidentally, and the chancellor’s remarks upon the subject were clearly obiter dictum.

In re the Accounting of Dreyfus

188 Misc. 1030 · New York Surrogate's Court · Dec 18, 1945

A trustee named by the donee must qualify and administer the-trust in the estate of the donor. (Matter of Walbridge, supra; Matter of Bradford, supra; Matter of Phelps, 45 N. Y. S. 2d 621, 624; Matter of Walker, 53 N. … The meaning and purpose of subdivision 3 of section 285-a' have been very clearly stated by Mr. Surrogate Foley in Matter of Edwards ( 183 Misc. 1014 ) and by Mr.

In re the Estate of Williams

148 Misc. 14 · New York Surrogate's Court · Jun 8, 1933

The Chemical Bank and Trust Company is the successor by merger to the United States Mortgage and Trust Company of New York, and with Belle Graham Williams duly qualified as one of the executors herein. … The exception to that rule is clearly stated in Matter of Albertson ( 113 N.

In re the Transfer Tax Upon the Estate of Watson

104 Misc. 212 · New York Surrogate's Court · Jul 15, 1918

The act here under discussion likewise fails to establish a general classification. … As this court is one of first resort, the constitutionality of the act would ordinarily be presumed, but the statute so clearly offends against the provisions of the Constitution that I am constrained to sustain the appeal

In re the Estate of Baffa

139 Misc. 298 · New York Surrogate's Court · Feb 20, 1931

. ' It is still the law of this State that where a grant is made to husband and wife without any words specially prescribing, qualifying or characterizing the kind or quality of the estate which each shall take, the grantees … As she has held the record title to the Macon street property since 1921, decedent’s heirs at law have, of course, no claim thereto, and since her status as his wife was clearly established, she is entitled to dower in the

In re the Construction of the Will of Moore

13 Misc. 2d 640 · New York Surrogate's Court · Aug 22, 1958

Y. 281 ), where words expressive of a wish or desire have been interpreted as mandatory, the intention of the testator had been clearly manifested. … Both of the brothers named in article “thirty-fifth” of the will predeceased the testatrix survived by issue who qualify as distributees of the testatrix.

In re Schlesinger

167 Misc. 2d 938 · New York Surrogate's Court · Mar 29, 1996

for the following tax purposes: to separate qualified terminable interest property (Q-TIP) or property held in a qualified domestic trust (Q-DOT) for purposes of the marital deduction; to effectuate a marital deduction by … segregating the interests of others; to effectuate a charitable deduction by segregating the interests of others; to obtain exemption from the generation-skipping transfer (GST) tax; to establish qualified subchapter S trusts

In re Archer

1 Pow. Surr. 292 · New York Surrogate's Court · Mar 10, 1892

Archer, the contestant, were appointed executors thereof, and authorized to then qualify. George A. Archer was naméd also as an executor, but not to qualify until he arrived at 21 years -of age. … Charles and Allison qualified at once, and entered upon their duties. George qualified in about the year 1883, on his arrival at 21 years of age.

In re the Estate of Lubins

172 Misc. 2d 517 · New York Surrogate's Court · Jan 15, 1997

The decedent qualified as Bertha’s executor under the joint will and took her estate in accordance with its terms. … On the same date that he established the trust, the decedent executed his final will (the June 22 will).

In re the Estate of O'Brien

1 Pow. Surr. 41 · New York Surrogate's Court · Jan 20, 1892

¡Notwithstanding this rule, however, the statute provides, and the courts hold, that however willing the testator may have been to entrust his affairs to a clearly improper person, named as executor in *45 his will, yet that … The executors are thus deprived of the benefit of the presumption, that they are qualified for their positions, arising from the fact that they have received their appointment from the testator.

In re the Estate of McConihe

123 Misc. 318 · New York Surrogate's Court · Jun 6, 1924

Thereby he has purchased immunity from any possible attack by her. … In my opinion all the writing preceding the signature of the testatrix in the paper dated July 13, 1923, has been validly established as her last will and testament.

In re the Estate of Burke

111 Misc. 2d 296 · New York Surrogate's Court · Nov 4, 1981

Clearly, the import here is to preclude recovery where there are “dependents” who might otherwise be in need of assistance, although the statute contains no ceiling on the size of an estate which may pass to a dependent. … Burke to qualify for or receive Medicaid benefits during her lifetime.

In re the Estate of Eisenberg

177 Misc. 655 · New York Surrogate's Court · Nov 3, 1941

The second period covers a clearly established legal residence in his domicile of choice in New York State of forty-five years from 1892 to 1937. … Tax costs and submit decree on notice admitting the will to probate and granting letters testamentary to the executors named in it who may qualify.

In re the Estate of Harris

169 Misc. 943 · New York Surrogate's Court · May 2, 1938

executors to deal with the trust estate as they have been and are doing. “ 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 … Any losses or benefits flowing from the establishment of that proper basis of management and for the handling of trust assets on a proper basis after it is once established must be accepted as part of the administration of