Legal Opinion

In re the Accounting of Semon

New York Surrogate's Court

Decided August 2, 1949PublishedCited by 3 opinions

1Opinion of the Court

McCarey, S.

The question presented for determination on this accounting by the executrix of a deceased trustee is whether an adopted child of a nephew of testatrix has any possible interest under the will as a contingent remainderman.

Testatrix died in 1916 and by the terms of her will directed the erection of a trust of her residuary estate, with the income therefrom payable to her grandchild for life. The remainder is given to the issue of such grandchild and, in default of issue, *939to two named sisters of testatrix and “ if either of them be dead leaving issue, I give to such issue the share…

2Cases cited18 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
  2. In Re the Accounting of LeaskNew York Court of Appeals · 1910
  3. In Re the Estate of WalterNew York Court of Appeals · 1936
  4. In Re the Accounting of ThacherNew York Court of Appeals · 1931
  5. United States Trust Co. v. HoytAppellate Division of the Supreme Court of the State of New York · 1912

13 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. In re the Accounting of Bank of New YorkNew York Supreme Court · 1956
  2. In re the Second & Final Accounting of Hanover BankNew York Surrogate's Court · 1958
  3. In re the Accounting of ReebNew York Surrogate's Court · 1951

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