Legal Opinion

In re the Accounting of Smith

New York Surrogate's Court

Decided December 20, 1951PublishedCited by 4 opinions

1Opinion of the Court

Potts, S.

The testatrix herein died on the 27th day of June, 1950. Her will which was executed in 1948, contains the following bequest: “ To the Eighty-ninth Street Reformed Church, 65, 67 East 89th Street, I bequeath $500 (five hundred) ”

This gift is claimed by the Low Dutch Church of Harlem, Inc.

There never was a corporate body known as ‘ ‘ the Eighty-Ninth Street Reformed Church ”, hereinafter called the 89th street church for the purpose of brevity. The church designated by the testatrix was as of the date of the will an unincorporated branch of the claimant herein, the Low Dutch Church of…

2Cases cited12 opinions

  1. Ely v. . MegieNew York Court of Appeals · 1916
  2. In Re the Will of NeherNew York Court of Appeals · 1939
  3. City Bank Farmers Trust Co. v. ArnoldNew York Court of Appeals · 1940
  4. In Re the Accounting of LyonNew York Court of Appeals · 1939
  5. Prudential Insurance Co. of America v. New York Guild for the Jewish BlindAppellate Division of the Supreme Court of the State of New York · 1937

7 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. In re the Accounting of MorseNew York Surrogate's Court · 1955
  2. In re the Accounting of Bank of New YorkNew York Surrogate's Court · 1953
  3. In re Syracuse UniversityNew York Supreme Court · 1956
  4. In re the Construction of the Will of ShatfordNew York Surrogate's Court · 1959

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