In re Amor Estate

The doctrine of incorporation by reference is recognized in this jurisdiction but the principal reason why it cannot apply to this case is that the will did not refer to or identify the instrument of instructions to the executor (exhibit B). Hastings v. Bridge, 86 N. H. 247, 249; 1 Page, Wills (3d ed.) s. 249; Souhegan National Bank v. Kenison, 92 N. H. 117, 119. Since the attempt to incorporate the instrument of instructions into the will by reference was ineffective, the will cannot be affected by it. Hills v. D’Amours, 95 N. H. 130, 138. See In re York Estate, 95 N. H. 435, 437. Therefore…