Legal Opinion

In re the Estate of Park

New York Surrogate's Court

Decided July 11, 1963Published

1Opinion of the Court

John D. Bennett, S.

This is a proceeding to settle the account of the trust for the benefit of Mary Park Neils on, a daughter of the decedent. Incidental thereto the court is required to determine whether the use of the word 1 ‘ issue ” in paragraph Seventh of the will disposing of the residue of this trust includes an adopted child of a predeceased son of Mary Park Neilson.

The pertinent portion of paragraph Seventh reads as follows: 11 As each of said children * * * for whom the trust funds are hereby created, dies, the principal of the trust fund of such child * * * shall be distributed…

2Cases cited6 opinions

  1. New York Life Insurance & Trust Co. v. VieleNew York Court of Appeals · 1899
  2. In re the Accounting of City Bank Farmers Trust Co.New York Surrogate's Court · 1954
  3. In re the Accounting of Franklin National Bank of Long IslandNew York Surrogate's Court · 1959
  4. In re the Estate of TaintorNew York Surrogate's Court · 1961
  5. In re the Second & Final Accounting of Hanover BankNew York Surrogate's Court · 1958

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