In re the Estate of Nichols

OPINION OF THE COURT

Irving Goldman, S.

In his will offered for probate, the decedent appointed the First Presbyterian Church of Plattsburgh, New York, executor, with Robert T. Booth as alternate. Except for a $2,000 bequest to the church and a $4,000 bequest to his sister-in-law, decedent left the residuary of his entire estate, approximating $40,000, to his nephew.

The question which arises is whether the First Presbyterian Church, a religious corporation, is qualified to act as executor.

Generally speaking, a corporation is ineligible to serve as executor or administrator unless it is a trust…