Case law

In re the Estate of Smith

118 Misc. 2d 165 · New York Surrogate's Court · Mar 7, 1983

Clearly, there still exists a significant class of nonmarital children who could possibly establish the identity of their fathers, but not to an extent that would satisfy the legislatively established criteria that would … Unquestionably, the amendment at issue created a new group of persons who now can qualify as distributees.

In re the Estate of Reis

182 Misc. 754 · New York Surrogate's Court · Apr 18, 1944

The American Exchange Irving Trust Company, predecessor of the petitioner, Irving Trust Company, is named and has duly qualified as sole executor. … The remaindermen of the trust, thus exempt from contribution, necessarily benefit by the implied statutory immunity extended to the fund.

In re the Estate of Harris

98 Misc. 2d 766 · New York Surrogate's Court · Mar 7, 1979

Clearly, this consistent pattern of judicial action in favor of the rights of children born out of wedlock, where the certainty of their relationship to the deceased father has been established, is consistent with the intent … The application is *773 granted and letters of administration shall issue to petitioner upon her duly qualifying according to law.

In re the Estate of Edwards

2 Misc. 2d 564 · New York Surrogate's Court · Apr 10, 1956

Decedent Estate Law, § 125, concerning limitations on powers and immunities of estate representatives generally.) … Code, tit. 26, § 2056; New York Tax Law, § 249-s, subd. 4), it would pass into her hands free of estate tax (Decedent Estate Law, § 124); (d) the trust established by this will for the widow’s benefit does not qualify for

In re the Estate of Stralem

181 Misc. 2d 715 · New York Surrogate's Court · Jul 26, 1999

The last will and testament of Jean Stralem establishes a residuary pour over into an inter vivos trust herein referred to as PAP II. … Article XX of the May 9, 1991 Amendment to PAP II: This article creates as a precondition for anyone seeking to qualify *718 as a trustee under PAP II the execution of releases to the existing and prior executors under decedent

In re the Estate of Steinberg

153 Misc. 339 · New York Surrogate's Court · Oct 29, 1934

To meet this need, the several' Legislatures provided from time to time that one or more individuals might devote specified portions of their capital to the promotion of a clearly stated business object without personal • … This amounted in essence to the establishment of a fund set aside for the particular purpose and to a limitation of the rights of third parties dealing with it, to a mere right in rem against such fund as distinguished from

In re the Estate of King

196 Misc. 2d 250 · New York Surrogate's Court · Jun 4, 2003

Clearly this law provides that the rights of a beneficiary of insurance prevail over claims of decedent’s creditors. … Decedent established a revocable inter vivos trust for his second wife and also established joint accounts with the second wife.

In re the Estate of Silverman

43 Misc. 2d 909 · New York Surrogate's Court · Aug 31, 1964

trustee, to qualify and serve without bond.” … Y. 315 , supra) are clearly distinguishable. Here the survivor was given the property “without limitation or restriction whatever”.

In re the Estate of Pia

21 Misc. 2d 464 · New York Surrogate's Court · Jun 18, 1959

It has been clearly established that at the time of that application for letters, no person named as executor in the will was living and there was property *466 in the State of New York belonging to the decedent which remained … It has also been clearly established that all of the legatees in this will were nonresident aliens and were not qualified to receive letters.

In re the Estate of Martin

146 Misc. 2d 144 · New York Surrogate's Court · Dec 20, 1989

A review of decedent’s will establishes that Mrs. … Martin left to his wife, he clearly would have provided specific direction if he had attached any real significance to the powers in article twenty-fourth.

In re the Estate of Manganiello

45 Misc. 2d 268 · New York Surrogate's Court · Feb 11, 1965

The latter provision and article ‘ ‘ first ’ ’ of the will, when considered together, clearly establish a contract not to revoke the instrument and indicate an intent to create in the survivor the right to use the property … This would be a terminable interest, not qualifying for the marital deduction (Matter of Walcott, supra).

In re the Estate of Hammer

81 Misc. 2d 25 · New York Surrogate's Court · Dec 18, 1974

They contend that IRS is not a legal entity which can be sued; that if the real party in interest is the United States, it has not waived its sovereign immunity. … Absent a clearly expressed intent by testator that nontestamentary gifts are exonerated from the payment of estate taxes, they must bear their apportioned share of such taxes (Matter of Leonard, 9 AD2d 1 , supra, and cases

In re the Estate of Bay

178 Misc. 737 · New York Surrogate's Court · May 6, 1942

The rule is well established in this State that an absolute gift in a will can only be qualified or cut down by a subsequent provision where the intention of the testator to do so is clearly understood from the language employed … The provisions of the will which follow the outright gift merely qualify the method of enjoyment but do not affect the remainder interest which passes to Thomas under the outright bequest. (Felter v.

In re the Judicial Settlement of the Account of Shulsky

120 Misc. 232 · New York Surrogate's Court · Jan 15, 1923

By the 10th paragraph of the will, however, he added to and qualified all that he had theretofore expressed by indicating clearly that he had one dominant intent, namely, that his wife was to have not less than the sum of … Effect should be given, if possible, to all of the language used in the will; qualifying words are to be harmonized with the words they qualify, and if, when harmonized, the intention is manifest, it should be given effect

In re the Estate of Choate

141 Misc. 2d 489 · New York Surrogate's Court · Oct 17, 1988

Choate’s will establishes a qualified terminable interest property (QTIP) trust of his residuary estate (valued at $7.5 million) for the benefit of his widow. … However, the inclusion ratio (established on the filing of Mr.

In re the Estate of Clark

107 Misc. 2d 17 · New York Surrogate's Court · Oct 20, 1980

With respect to the Federal estate tax paid by the decedent’s estate, there is no dispute over the fact that the entire elective share payable outright to the widow qualified for *20 the marital deduction. … Since she is not obligated to pay any part of the latter, she is likewise immune from all obligation as to the former.”

In re the Estate of Resnick

76 Misc. 2d 541 · New York Surrogate's Court · Dec 3, 1973

In most cases it is designed to establish a fiduciary to care for the retard-ate after the parents (or concerned relatives) are gone. … Letters shall issue to the petitioner upon qualifying according to law.

In re the Estate of Borden

142 Misc. 44 · New York Surrogate's Court · Nov 24, 1931

The amount of property which it may take and hold in mortmain is restricted; but its ownership is absolute, and only qualified by its artificial nature. … The clause in question clearly creates a condition subsequent, for the breach of which a forfeiture might be claimed.

In re the Estate of Glick

142 Misc. 2d 650 · New York Surrogate's Court · Feb 10, 1989

In article second of her will, after providing specific bequests totaling $30,000 to various friends, testatrix established a trust for the life of her cousin Anthony consisting of "the *651 maximum exempt amount of an estate … Testatrix’ intention to benefit charity is clearly evinced by her will, as is her intent to avoid estate tax.

In re the Estate of Auditore

159 Misc. 402 · New York Surrogate's Court · May 8, 1936

Upon the renunciation of the named executor, the widow and this brother of the decedent qualified as administrators c. t. a. … The first is based upon the doctrine established by the Court of Appeals in the main litigation in this very case The estate was the owner of stock in these corporations.