Hays v. Hibbard
New York Surrogate's Court
This was a proceeding for the final accounting of William F. Hibbard, executor, and Cornelia G. Hays, executrix, of the will of William Hibbard, deceased. Said executor and executrix, each being a residuary legatee under said will, filed separate accounts, to which objections were filed.
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This was a proceeding for the final accounting of William F. Hibbard, executor, and Cornelia G. Hays, executrix, of the will of William Hibbard, deceased. Said executor and executrix, each being a residuary legatee under said will, filed separate accounts, to which objections were filed. Among the specific objections by the executrix is one that the executor has not charged himself in his account with monies advanced to him by the testator, on account of his share of the estate, amounting to, as is alleged, according to the schedule annexed to said objections, something over $54,000. In…
1Opinion of the Court
The Surrogate.
The Revised Statutes contain a provision for advancements to be set off, if made to' any child of an intestate. (1 Rev. Stat., 754, § 23.) The 75th section provides for the order of distribution in case of intestacy, and the term deceased intestate, or deceased testator where a portion of the estate is-not bequeathed, is used, and by section 76 and 77, it is provided that if a child of the deceased person shall have been advanced, the value thereof shall be reckoned,' and if the advancements amount to the share distributable to the child, such child shall be excluded from any…
2Cited by5 opinions
- In re the Estate of PercivalNew York Surrogate's Court · 1913
- In re the Judicial Settlement of the Account of WeissNew York Surrogate's Court · 1902
- Arnold v. HaronnNew York Supreme Court · 1887
- Burnham v. ComfortNew York Supreme Court · 1885
- Clark v. KingsleyNew York Supreme Court · 1885