Legal Opinion

In re Taggard's Estate

New York Supreme Court

Decided November 30, 1891Published

Appeal from surrogate’s court, Essex county. Petition by Emma J. Taggard to compel Henry H. Hewitt, executor, etc., of James W. Taggard, deceased, to account for and pay over moneys received by him, etc. Hewitt appeals from an order of the surrogate requiring him to file an intermediate account of his proceedings as trustee under the will. Affirmed.

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Appeal from surrogate’s court, Essex county. Petition by Emma J. Taggard to compel Henry H. Hewitt, executor, etc., of James W. Taggard, deceased, to account for and pay over moneys received by him, etc. Hewitt appeals from an order of the surrogate requiring him to file an intermediate account of his proceedings as trustee under the will. Affirmed. The will of James W. Taggard was admitted to probate, February 7, 1867. The appellant since 1872 has been the sole surviving executor thereof. The testator devised and bequeathed to his executors certain real and personal property, including an…

1Opinion of the CourtLandon, J.

This case differs from In re Wagner's Estate, 119 N. Y. 28, 23 N. E. Rep. 200, in that the instrument or release given by the legatees and beneficiaries in that case to the executors purported to be, and in the nature of the case was, in legal effect, a full discharge of the executor from his liability as such; whereas, in this case, the executor was also testamentary trustee, and the moneys coming to his hands were of the income of the property, and, in case of fire, from the insurance, and from sales; and, as he had .the power to receive moneys after the execution of the release, that…

2Cases cited2 opinions

  1. In re the Estate of WagnerNew York Court of Appeals · 1890
  2. In re Odell's EstateNew York Supreme Court · 1889

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