Legal Opinion

In re the Estate of Mandel

New York Surrogate's Court

Decided June 28, 1965Published

1Opinion of the Court

Harry G. Herman, S.

The decedent’s widow and a daughter, who are the coexecutrices and the cotrustees, ask the court to construe the decedent’s will to permit them to invade the corpus of the “ marital deduction ” trust to the extent of “ the whole or any portion of same ”. Subdivision “ (d) ” of article “ second ” of the will empowers the executrices and trustees “ To pay, or apply, such amount or amounts of the principal to her or for the use of my wife bay mandel at any time during her life, as in their discretion they may deem it advisable, and in exercising this discretion, my Executors…

2Cases cited11 opinions

  1. In Re the Accounting of the Manufacturers National Bank of TroyNew York Court of Appeals · 1936
  2. In re the Accounting of KeyserlingNew York Court of Appeals · 1954
  3. Schreyer v. SchreyerAppellate Division of the Supreme Court of the State of New York · 1905
  4. In Re the Accounting of TownsendNew York Court of Appeals · 1927
  5. In re the Accounting of RegensburgNew York Court of Appeals · 1950

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