Legal Opinion

In re the Estate of Martin

New York Surrogate's Court

Decided October 25, 1961PublishedCited by 1 opinion

1Opinion of the Court

Maximilian Moss, S.

Under paragraph “ Eighth ” of his will testator created a residuary trust for the primary benefit of his widow, and upon its termination gave, devised and bequeathed the principal of the trust fund then remaining to the issue of his named son in equal shares, per stirpes. Paragraph ‘1 Eleventh ’ ’ reads: “In the event that upon the distribution of my estate, any part or share shall fall to a minor beneficiary, I direct that my trustees shall retain such part of share and continue to hold and manage the same for the benefit of such infant until he or she shall have attained…

2Cases cited4 opinions

  1. In re the Accounting of New York Trust Co.New York Surrogate's Court · 1951
  2. In re the Probate of the Last Will & Testament of HowlandNew York Surrogate's Court · 1902
  3. In re the Probate of the Last Will and Testament of HowlandAppellate Division of the Supreme Court of the State of New York · 1902
  4. In re the Accounting of ClarkNew York Surrogate's Court · 1957

3Cited by1 opinion

  1. Estate of Jack F. Chrysler, Edith B. Carr, John W. Drye, Jr. And Manufacturers Hanover Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966

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