Legal Opinion

In re the Estate of Heffner

New York Surrogate's Court

Decided April 2, 1986PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

C. Raymond Radigan, J.

The question raised on this submission is whether the court *362may entertain the acceptance of renunciations of dispositions created under a testamentary power of appointment held by a person who is still alive.

The will of Simon Heffner established a trust that provided for payment of income to his wife during her life, and upon her death directed the trustees to distribute the principal to such persons as she may appoint by will, and in default of her exercise of the power of appointment, to divide the principal into as many equal parts as the testator…

2Cases cited2 opinions

  1. Oliver v. WellsNew York Court of Appeals · 1930
  2. In Re the Accounting of WilsonNew York Court of Appeals · 1949

3Cited by6 opinions

  1. In re the Estate of BairdWashington Supreme Court · 1997
  2. In re the Estate of DominguezNew York Surrogate's Court · 1989
  3. In re the Estate of Chofeng Lin LeeNew York Surrogate's Court · 1992
  4. In re the Estate of GilbertNew York Surrogate's Court · 1992
  5. Matter of Estate of BairdWashington Supreme Court · 1997

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