Legal Opinion

In re the Accounting of Herrmann

New York Surrogate's Court

Decided August 13, 1948PublishedCited by 12 opinions

1Opinion of the Court

Collins, S.

The special guardian of the infants, who are alternative beneficiaries under the eleventh paragraph of the will, raises the question whether the one half of the residue which was given primarily to Leona H. Marks is payable to her personal representative, or whether, on the other hand, it is payable to her children because of her death prior to the time, she became entitled to actual possession of the property.

The testator died on March 8,1943. In his will he gave several general pecuniary legacies. In the ninth paragraph he created a trust for the benefit of his brother and upon…

2Cases cited18 opinions

  1. Blood v. . KaneNew York Court of Appeals · 1892
  2. Robert v. . CorningNew York Court of Appeals · 1882
  3. Matter of TrevorNew York Court of Appeals · 1924
  4. Beardsley v. . HotchkissNew York Court of Appeals · 1884
  5. Corley v. . McElmeelNew York Court of Appeals · 1896

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3Cited by12 opinions

  1. Caso v. Bentley (In Re Bentley)United States Bankruptcy Court, S.D. New York · 1990
  2. Estate of Francis S. Tilyou by Florence J. Tilyou v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
  3. Estate of S. Wentworth Horton, by Gertrude I. Warner, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1967
  4. Horton v. CommissionerUnited States Tax Court · 1967
  5. Estate of Bond v. CommissionerUnited States Tax Court · 1995

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

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