In re Hoyt
Appellate Division of the Supreme Court of the State of New York
Appeal from surrogate’s court, New York county. In the matter of the final judicial settlement of the annual accounts of Samuel N. Hoyt and others, trustees under the will of Jesse Hoyt. From a decree of the surrogate court the trustees and others interested appeal. Reversed.
1Opinion of the Court
McLAUGHLIN, j.
On the 14th of August, 1882, Jesse Hoyt died, leaving a last will and testament, which was, on the 29th of the same month, admitted to probate, and letters testamentary issued to the executors therein named, who qualified, and have since continued to act as such. The testator gave to his executors $1,250,000 in trust during the life of his daughter, Mary Irene Hoyt, the respondent herein. That portion of the will creating this trust' reads as follows:
“It is my will, and I hereby direct, that the sum of one million two hundred and fifty thousand dollars shall be appropriated and…
2Cases cited8 opinions
- McLouth v. . HuntNew York Court of Appeals · 1897
- Stevens v. . MelcherNew York Court of Appeals · 1897
- New England Trust Co. v. EatonMassachusetts Supreme Judicial Court · 1886
- Kiah v. . GrenierNew York Court of Appeals · 1874
- New York Life Insurance & Trust Co. v. KaneAppellate Division of the Supreme Court of the State of New York · 1897
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3Cited by2 opinions
- New York Life Insurance & Trust Co. v. BakerAppellate Division of the Supreme Court of the State of New York · 1899
- Simon v. CommissionerUnited States Board of Tax Appeals · 1928