Legal Opinion
Lincoln Trust Co. v. Adams
New York Supreme Court
Decided June 15, 1919PublishedCited by 5 opinions
Action for accounting and construction of will.
1Opinion of the CourtErlanger, J.
This controversy involves a construction of the mil of Sarah H. Freeman, who died on or about July 2, 1909, a resident of England. Her estate consisted of personal property located in the state of New York, and she had, as well, power of appointment by will over the corpus of two trust funds, created in Pennsylvania, one under a marriage settlement deed executed by her and the other under the will of Martha Adams DePau, deceased, a resident of Pennsylvania.
Mrs. Freeman’s will was admitted to probate in the county of New York and the plaintiff has come into possession of the personal estate of…
2Cases cited4 opinions
- In Re the Appraisal Under the Transfer Tax Acts of the Property of KimberlyNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- Moffett v. . ElmendorfNew York Court of Appeals · 1897
- Robins v. . McClureNew York Court of Appeals · 1885
3Cited by5 opinions
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- Byrd v. WallisMississippi Supreme Court · 1938
- In re the Estate of BeaumontNew York Surrogate's Court · 1933
- In re the Estate of HicksNew York Surrogate's Court · 1939
- In re the Estate of SearsNew York Surrogate's Court · 1961