Legal Opinion

In re the Judicial Settlement of the Account of Tailer

Appellate Division of the Supreme Court of the State of New York

Decided December 29, 1911PublishedCited by 17 opinions

Appeal by Henry E. 0. Watson and others, as executors, etc., and others, from parts of a decree of the Surrogate’s Court of the county of Hew York, entered in said Surrogate’s Court on the 13th day of April, 1908, with notice of an intention by said executors to bring up for review an allowance of $920, referee’s fees. On the 15th of July, 1905, William H. Tailer died, leaving him surviving Maria 0. Tailer, his widow, and no children or issue of children.

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Appeal by Henry E. 0. Watson and others, as executors, etc., and others, from parts of a decree of the Surrogate’s Court of the county of Hew York, entered in said Surrogate’s Court on the 13th day of April, 1908, with notice of an intention by said executors to bring up for review an allowance of $920, referee’s fees. On the 15th of July, 1905, William H. Tailer died, leaving him surviving Maria 0. Tailer, his widow, and no children or issue of children. He left a will, executed November 27, 1900, which reads as follows: “I, William H. Tailer, of the City of New York, declare this to be my…

1Opinion of the Court

McLaughlin, J.:

The main question to be determined turns upon the construction to be put upon thé will of the testator, and is presented by the appeal taken by his widow — the contention being: (1) That the gift of the insurance moneys is a specific legacy; (2) that under the terms of the will there was an equitable conversion of the testator’s real estate into money as of the date of his death; and (3) that the provisions in the will for her benefit were in lieu of dower. If the contention be correct, then the decree of the Surrogate’s Court is wrong, because she is entitled, in that case, to…

2Cases cited13 opinions

  1. Moffett v. . ElmendorfNew York Court of Appeals · 1897
  2. Given v. HiltonSupreme Court of the United States · 1877
  3. Asche v. . AscheNew York Court of Appeals · 1889
  4. Walton v. WaltonNew York Court of Chancery · 1823
  5. Davis v. . CrandallNew York Court of Appeals · 1886

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

3Cited by17 opinions

  1. In re the Estate of ZweigNew York Surrogate's Court · 1932
  2. In re Estate of SanfordSupreme Court of Iowa · 1919
  3. In re the Estate of LeporeNew York Surrogate's Court · 1985
  4. In re the Estate of BakerNew York Surrogate's Court · 1933
  5. In re the Estate of LinkNew York Surrogate's Court · 1940

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

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