In re the Estate of Cowen
New York Surrogate's Court
1Opinion of the Court
Wingate, S.
The testator died in 1914; his widow in 1922. The bulk of his estate was left in trust. Since the death of the testator’s widow, his son, the present petitioner, has been receiving the income of the entire trust fund. By his will, testator provided that “ Upon my said son Julian Cowen [the petitioner] attaining the age of 25 years, and if, in the opinion of my executors and trustees hereinafter named, my said son Julian Cowen be a fit person to receive the same, and a person of such habits and attainments that, in the judgment of my executors and trustees hereinafter named, it…
2Cases cited4 opinions
- Pyle v. PyleAppellate Division of the Supreme Court of the State of New York · 1910
- Ireland v. . IrelandNew York Court of Appeals · 1881
- In re the Construction of the Last Will & Testament of BriggsAppellate Division of the Supreme Court of the State of New York · 1917
- In re Akin's EstateNew York Surrogate's Court · 1914
3Cited by16 opinions
- In re the Estate of HaydenNew York Surrogate's Court · 1939
- In re the Estate of ForteNew York Surrogate's Court · 1933
- Estate of BrownCalifornia Court of Appeal · 1937
- In re the Estate of LittmanNew York Surrogate's Court · 1937
- Frew v. CommissionerUnited States Tax Court · 1947
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