In re the Judicial Settlement of the Account of Proceedings of Riches
New York Surrogate's Court
Proceedings upon the judicial settlement of the account of an executor.
1Opinion of the Court
Eitzgerald, S.
— Tlie testator, upon the death of his wife, whom he made the beneficiary of a trust embracing all his residuary estate, gave, devised and bequeathed the same to his four nephews, naming them, share and share alike. This disposition in favor of the nephews is- made in terms importing a present and immediate gift; the donees have been individually designated and described by name, and the shares which the testator intended they should take definitely indicated. Under these circumstances- the surviving nephews of the testator would take an indefeasible vested interest in the…
2Cases cited6 opinions
- In Re the Appraisal Under the Transfer Tax Acts of the Property of KimberlyNew York Court of Appeals · 1896
- Clark v. . CammannNew York Court of Appeals · 1899
- Doane v. . Mercantile Trust Co.New York Court of Appeals · 1899
- Brown v. RichterAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Estate of ElliottNew York Surrogate's Court · 1899
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