In Re the Accounting of Ithaca Trust Co.
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 31, 1917, which -affirmed a decree of the Tompkins County Surrogate’s Court settling the accounts of the executor of Harriet Simpson, deceased. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 31, 1917, which -affirmed a decree of the Tompkins County Surrogate’s Court settling the accounts of the executor of Harriet Simpson, deceased. The facts, so far as material, are stated in the opinion. Where a legatee or devisee is given full power to dispose by deed, contract or by will of the property given to him, the bequest or devise is absolute, and a subsequent limitation to take effect upon any contingency would be void on the ground of repugnancy. (Kelly v. Hogan, 71…
1Opinion of the CourtChase, J.
On July 5,1900, George F. Simpson made his will by which he gave (with some unimportant exceptions) all his property to his wife and mother to be divided equally between them. He therein provided that the gift to his wife “ be taken by her in lieu of all dower and as payment in full of all claims of every name and nature which she may have against me at the time of my death. ” On February 21, 1905, he made a codicil to his will by which he provided:
“ I hereby will and direct that the one-half (%) of my estate which in said will I gave to my mother, Harriet Simpson, shall be hers absolutely to…
2Cases cited7 opinions
- Terry v. . WigginsNew York Court of Appeals · 1872
- Campbell v. . BeaumontNew York Court of Appeals · 1883
- Leggett v. . FirthNew York Court of Appeals · 1892
- Farmers' Loan Trust Co. v. . KipNew York Court of Appeals · 1908
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
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3Cited by39 opinions
- Tillman v. . OgrenNew York Court of Appeals · 1920
- Vincent v. RixNew York Court of Appeals · 1928
- In re the Construction of the Last Will & Testament of BriggsAppellate Division of the Supreme Court of the State of New York · 1917
- Selling v. CommissionerUnited States Tax Court · 1955
- In re the Estate of DinkelNew York Surrogate's Court · 1929
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