In re Darcy

Wingate, S.

The main question to be determined is whether testator by his will devised or bequeathed more than one-half part of his estate after payment of his debts to the corporations or purposes included in section 17 of the Decedent Estate Law (as amd. by Laws of 1923, chap. 301).

The answer will be found, first, by determining the legislative intent as expressed by the words “ benevolent, charitable, literary, scientific, religious or missionary society, association, corporation or purpose,” and, second, by determining whether the corporate legatees come within that intent.

It is conceded…