Trowbridge v. First-Stamford National Bank

The Referee has concluded that widows of life beneficiaries of inter vivos trusts do not come within the scope of the term “ heirs at law ” of the life beneficiaries (sons of the settlor). The trusts were established, and the settlor died, before 1929, when the Legislature abolished the distinction between “ heirs ” and " next of kin.” The life beneficiaries died subsequent to the enactment of section 47-c of the Decedent Estate Law (eff. Mar. 28, 1938), which provides as follows: " When used in a statute, in a will or in any other written *182instrument prescribing the devolution of property…