Legal Opinion
In re the Judicial Settlement of the Accounts of The Farmers' Loan & Trust Co.
New York Surrogate's Court
Decided June 15, 1910PublishedCited by 1 opinion
Proceeding for an accounting.
1Opinion of the Court
McCauley, S.
There -are two- or three questions presented for my consideration upon this accounting which affect the distribution of the testator’s residuary estate.
The legacy of $10,000 which the testator’s by the fourth clause or paragraph of the will, bequeathed to Clara Smith, his niece, undoubtedly lapsed and fell into and now forms a part of the residuary estate, by reason of the legatee’s death during the testator’s lifetime. Matter of Wells, 113 N. Y. 396; Matter of Barrett, 132 App. Div. 134, and cases hereinafter cited.
The direction to the executors, as expressed in the eighth clause…
2Cases cited8 opinions
- In Re the Appraisal Under the Transfer Tax Acts of the Property of KimberlyNew York Court of Appeals · 1896
- Moffett v. . ElmendorfNew York Court of Appeals · 1897
- In Re the Final Judicial Settlement of the Accounts of WellsNew York Court of Appeals · 1889
- McDonald v. . O'HaraNew York Court of Appeals · 1895
- In re the Estate of BarrettAppellate Division of the Supreme Court of the State of New York · 1909
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3Cited by1 opinion
- In re Van GordenAppellate Division of the Supreme Court of the State of New York · 1931