Deering v. Pierce
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Carlton B. Pierce, from an order of the S'upreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 3d day of October, 1911, granting the plaintiff’s motion for judgment on the pleadings.
1Opinion of the Court
McLaughlin, J.:
In 1883 one Abijah Barnum died, leaving a will in which the defendant was named as trustee. The will was admitted to probate and letters testamentary issued to the defendant. By the will the testator gave to his widow the use of certain real estate, including furniture and personal property in a dwelling thereon during her life, and at her death gave the same to his son Curtis. The trustee named in the will was authorized and empowered, if the widow so desired, to sell the real estate, invest the proceeds and apply the income derived therefrom to her benefit during her life and…
2Cases cited2 opinions
- Husted v. . ThomsonNew York Court of Appeals · 1899
- Husted v. ThomsonAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by8 opinions
- Commissioner of Internal Rev. v. First Trust & D. Co.Court of Appeals for the Second Circuit · 1941
- Coachman v. CommissionerUnited States Tax Court · 1951
- In re the Estate of ThomasNew York Surrogate's Court · 1929
- Ellis v. National City BankAppellate Division of the Supreme Court of the State of New York · 1940
- First Trust & Deposit Co. v. CommissionerUnited States Board of Tax Appeals · 1940
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