Legal Opinion

In Re the Accounting of United States Trust Co.

New York Court of Appeals

Decided June 9, 1903PublishedCited by 18 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made February 13, 1903, which reversed a decree of the New York County Surrogate’s Court settling the accounts of the petitioner herein as trustee under the will of Helena Bogers, deceased. The facts, so far as material, are stated in the opinion. Each of the grandchildren of the testatrix took a vested remainder in one-third of her estate upon attaining majority.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made February 13, 1903, which reversed a decree of the New York County Surrogate’s Court settling the accounts of the petitioner herein as trustee under the will of Helena Bogers, deceased. The facts, so far as material, are stated in the opinion. Each of the grandchildren of the testatrix took a vested remainder in one-third of her estate upon attaining majority. (Nelson v. Russell, 135 N. Y. 137; Matter of Brown, 154 N. Y. 313; Wilber v. Wilber, 165 N. Y. 451; Dougherty v. Thompson, 167 N.…

1Opinion of the CourtCullen, J.

The question presented by this appeal is whether a conveyance by a remainderman to the party, who is claimed to be the equitable life tenant of a trust fund, operated, under the provisions of the Real and Personal Property Laws, to terminate the trust as to the share so conveyed and to entitle the life tenant to the corpus of such share. Helena Rogers, who died May, 1896, by her will gave her residuary estate of both realty and personalty to the United States Trust Company in substance upon the following trust: To pay to her son, Hoffman Rogers, during his natural life, so much of the income…

2Cases cited6 opinions

  1. In re the Estate of WagnerNew York Court of Appeals · 1890
  2. Sanders v. . SoutterNew York Court of Appeals · 1891
  3. In Re the Accounting of BrownNew York Court of Appeals · 1897
  4. Byrnes v. . StilwellNew York Court of Appeals · 1886
  5. In Re the Judicial Settlement of the Account of RandallNew York Court of Appeals · 1897

1 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Matter of WentworthNew York Court of Appeals · 1920
  2. Hoskin v. Long Island Loan & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1910
  3. In re the Estate of PothNew York Surrogate's Court · 1935
  4. In re the Estate of BuntingAppellate Division of the Supreme Court of the State of New York · 1904
  5. In re the Final Judicial Settlement of the Account of LeslieAppellate Division of the Supreme Court of the State of New York · 1922

13 more not listed; retrieve them via the Exa API.

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