In re the Estate of Howe
New York Surrogate's Court
1Opinion of the Court
George Frankenthaler, S.
The testator’s will created two equal residuary trusts, the first measured on the lives of the testator’s brother Nathan and the latter’s "wife and the second measured on the lives of the testator’s brother Philip and his wife. The will directs that the net income of the first trust he distributed in such proportions and amounts as the trustees may determine among Nathan, his issue and his wife or among one or more of such persons in the discretion of the trustees. The will also empowers the trustees to distribute all or portions of the trust principal in the same…
2Cases cited1 opinion
- In re the Estate of SolingerNew York Surrogate's Court · 1956
3Cited by1 opinion
- Estate of McArdle v. CommissionerUnited States Tax Court · 1981