Legal Opinion

In re the Estate of Gould

New York Surrogate's Court

Decided November 30, 1961Published

1Opinion of the Court

S. Samuel Di Falco, S.

In this accounting proceeding a construction is requested as to the disposition of a terminated trust heretofore held for the benefit of the testatrix’ son. The primary gift of the trust remainder is to the income beneficiary’s issue, but he died without leaving descendants. In such event article third of the will provides that the fund be ‘1 divided among the brothers and sisters and children of deceased brothers and sisters of the child so dying, such living brother and sister to take one equal share thereof and the issue of any deceased brother or sister to take by…

2Cases cited5 opinions

  1. In Re the Accounting of MullerNew York Court of Appeals · 1929
  2. Myres v. MyresNew York Supreme Court · 1862
  3. In re the Accounting of City Bank Farmers Trust Co.New York Court of Appeals · 1954
  4. In re the Estate of WhittemoreNew York Surrogate's Court · 1960
  5. In re the Judicial Settlement of the Account of KleemanNew York Surrogate's Court · 1908

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