In re the Estate of Hartman
New York Surrogate's Court
1Opinion of the Court
O’Brien, S.
Several questions have been raised in this proceeding upon which the determination of the court is requested. The first is: Does the trust created under subdivision (b) of paragraph 4 of the testator’s will, which directs his executors and trustees to set aside a sum which will produce income annually sufficient to pay the annual premiums on a policy of insurance issued upon the life of Herbert B. King (the testator’s son-in-law) for the benefit of the testator’s daughter, Ruth H. King, provide for an accumulation unlawful under our statutes. The paragraph in question reads as…
2Cases cited4 opinions
- In Re Proving the Will of MountNew York Court of Appeals · 1906
- Hascall v. . KingNew York Court of Appeals · 1900
- Thorn v. de BreteuilAppellate Division of the Supreme Court of the State of New York · 1903
- Gage v. DettlingNew York Supreme Court · 1913
3Cited by6 opinions
- In re the Estate of WatsonNew York Surrogate's Court · 1932
- In re the Transfer Tax upon the Estate of KirbyNew York Surrogate's Court · 1928
- In re the Estate of HartmannNew York Surrogate's Court · 1928
- Marx v. CommissionerUnited States Board of Tax Appeals · 1939
- Tumlin v. Troy Bank & Trust Co.Supreme Court of Alabama · 1952
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