In re the Judicial Settlement of the Account of Title Guarantee & Trust Co.
Appellate Division of the Supreme Court of the State of New York
Separate appeals by the legatees, Charles L. Buchanan and J. Roderick Buchanan and by the legatee, Adelaide Buchanan Baldwin, from parts of a decree of the Surrogate’s Court of the county of New York, entered in the office of said surrogate on the 24th day of June, 1913, distributing the fund bequeathed by the 10th paragraph of the will of William Buchanan, deceased, and apportioning a transfer tax as aforesaid.
1Opinion of the Court
Laughlin, J.:
The testator appointed the Title Guarantee and Trust Company executor of his will. On filing its account the trust company asked for a construction of the 10th paragraph of the will, to enable it to distribute the part of the estate thereby bequeathed. That paragraph is as follows:
“I give and bequeath unto the Title Guarantee & Trust Company, a corporation organized under the Laws of the State of New York, the sum of Twenty Thousand ($20,000.00) Dollars, in trust, nevertheless, to invest and reinvest the same, and receive the proceeds thereof, and to pay over the net annual…
2Cases cited4 opinions
- In Re the Accounting of KingNew York Court of Appeals · 1910
- In Re the Judicial Settlement of the Accounts of the ExecutorsNew York Court of Appeals · 1883
- In re the Judicial Accounting of KeoghAppellate Division of the Supreme Court of the State of New York · 1906
- In re the Judicial Settlement of the Account of the Title Guarantee & Trust Co.New York Surrogate's Court · 1913
3Cited by17 opinions
- Patchell v. GroomCourt of Appeals of Maryland · 1945
- Lycett v. ThomasCourt of Appeals of Maryland · 1927
- MacGregor v. RouxSupreme Court of Georgia · 1944
- Matter of Estate of EvansMontana Supreme Court · 1985
- Grimm EstateSupreme Court of Pennsylvania · 1971
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