In re the Construction of the Will of James
New York Surrogate's Court
1Opinion of the Court
Frankenthaler, S.
The court is asked to determine whether the will of the testator contains a direction that estate taxes are not to be apportioned against an inter vivas trust fund. A preliminary question is raised respecting the admissibility of evidence of extrinsic facts in aid of construction. Both questions have been submitted to the court.
The testator died on June 4,1941, leaving a will dated August 6, 1931, and two codicils. On April 23, 1915 — many years before the execution of his will — the testator and his wife *46created a trust for Maud P. Larson, who was one of the sisters of Mrs.…
2Cases cited8 opinions
- In Re the Accounting of TamargoNew York Court of Appeals · 1917
- In Re the Accounting of PhippsNew York Court of Appeals · 1948
- Central Union Trust Co. v. TrimbleNew York Court of Appeals · 1930
- In Re the Accounting of Chase National BankNew York Court of Appeals · 1935
- In re the Estate of IttlesonNew York Surrogate's Court · 1950
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3Cited by5 opinions
- In re the Accounting of LemmermanNew York Surrogate's Court · 1951
- In re the Estate of KindermannNew York Surrogate's Court · 1965
- In re the Estate of von EchtNew York Surrogate's Court · 1963
- In re the Accounting of Manufacturers Trust Co.New York Surrogate's Court · 1956
- In re the Accounting of United States Trust Co.New York Surrogate's Court · 1954