In re the Accounting of Ely

15 Misc. 2d 364, 180 N.Y.S.2d 728, 1958 N.Y. Misc. LEXIS 2136
CourtNew York Surrogate's Court
DecidedDecember 17, 1958
StatusPublished
Cited by1 cases

This text of 15 Misc. 2d 364 (In re the Accounting of Ely) is published on Counsel Stack Legal Research, covering New York Surrogate's Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re the Accounting of Ely, 15 Misc. 2d 364, 180 N.Y.S.2d 728, 1958 N.Y. Misc. LEXIS 2136 (N.Y. Super. Ct. 1958).

Opinion

Frahk E. Thomas,

Acting Surrogate. The petitioners, the trustees above named in this proceeding, petitioning for a judicial settlement of the account of said trustees from the time of the accounting of the executors in said estate February 13, 1946 and in connection with said proceeding, one of the parties in interest, Hattie Marguerite Cannon, through her attorneys, Hackett & Thomas, by way of answer requested the court to construe clauses “ Sixteenth ”, “Eighteenth” and “Nineteenth ” under the said last will and testament of Willis Sharpe Kilmer, deceased, alleging that such construction is necessary and proper, particularly in view of the fact that the “ Sixteenth ’ ’ paragraph of said last will and testament did not create a valid trust in favor of the beneficiary therein named for the reason that it suspended the power of alienation and postpones the vesting for more than the two lives in being, and further, that, in order to determine the legatees and distributees of said Willis Sharpe Kilmer, who are entitled to share in a portion of the residuary estate under paragraph 1 ‘ Nineteenth ’ ’ of said will, the intent of the testator as to the time of vesting of the legacies should be construed by the Surrogate in this proceeding.

The petitioners, represented by Hinman, Howard & Kattell, Prescott D. Perkins and John M. Keane, Esqs., of counsel, moved at the hearing on October 10, 1958 to dismiss the answer on [367]*367the grounds that it is improperly before the court; that the same question was raised on a previous accounting and that it was then determined that the proceeding for the construction of the will was premature and that the proper time to determine would be when the persons ultimately interested could be in court.

Bliss & Bouck, by Honorable F. Walter Bliss of counsel, appearing for parties interested in said proceeding, joins in the request made by Mr. Hackett for a construction of paragraphs “Sixteenth”, “Eighteenth” and “ Nineteenth ” of said last will and testament.

Briefs have been filed by counsel representing the petitioners and the respondent, Hattie Marguerite Cannon, and, also, by Wallace H. Sidney, Esq., attorney for certain respondents and residuary legatees; Leary, Fullerton & Sweeney, attorneys for certain respondents and residuary legatees; J. William Burke, Esq., attorney for certain respondents and residuary legatees, and Bernard H. Chernin, Esq., as special guardian for unknown distributees of Willis Sharpe Kilmer, all of whom opposed the application by way of said answer before mentioned requesting and calling upon the court to construe paragraphs 1 ‘ Sixteenth ’ ‘ ‘ Eighteenth ’ ’ and ‘ Nineteenth ’ ’ of said last will and testament of Willis Sharpe Kilmer, deceased.

The questions presented in this proceeding and application for construction of paragraphs “ Sixteenth ”, “Eighteenth” and “Nineteenth” of the last will and testament of Willis Sharpe Kilmer arise out of the facts that said will was executed by the said Willis Sharpe Kilmer on October 6, 1934 and was duly probated in the Surrogate’s Court of the County of Broome on the 23rd day of July, 1940, and, at the time of his death, he was survived by his widow, Sarah Jane Emily Wells Kilmer, now Ellison. His will provided in paragraph ‘ ‘ Sixteenth ’ ’ for a trust in favor of his aunt, Allie E. Sharpe, to be held by the trustees during her natural life and the income therefrom to be paid in quarterly installments; that immediately upon her death the trust corpus of $42,000 was to pass into and become a part of the residuary of the estate disposed of in paragraph “ Eighteenth ”. Paragraph “ Eighteenth ” provided for all the rest, residue and remainder of the estate to be held in trust for the benefit of the testator’s wife, Sarah Jane Emily Wells Kilmer, now Ellison, and the net income from said trust fund to be paid during the lifetime of the said Sarah Jane Emily Wells Kilmer, now Ellison, and at her death to any issue her surviving, until such time as the youngest of such issue shall have reached the age of 21 years, at which time there shall be [368]*368turned over to said issue in equal shares, the said trust fund plus all accumulations of income derived from said trust fund, the children of any deceased issue taking the parent’s share by representation per stirpes and not per capita.

The trust provision for Mrs. AHie E. Sharpe in paragraph “ Sixteenth ” of the will has terminated and the $42,000, as provided in said will, has become part of the residuary trust for the benefit of the testator’s widow, Sarah Jane Emily Wells Kilmer, now Ellison. The said widow, Mrs. Ellison, is approximately 63 years of age and has no issue.

Paragraph “ Nineteenth ” of said last will and testament provided that in case the wife should die leaving no issue her surviving, then in said event, the will directed that the sum of $100,000 out of the residuary estate be paid to her next of kin; that the remainder of said residuary estate be paid as follows: Two thirds (%) thereof to my next of kin of the sharps branch of my family, One-third (%) thereof to my next of kin of the kilmer branch of my family. ’ ’

The petitioners on this accounting have not requested the construction of said will. The construction has been asked for by other interested parties, as hereinbefore set forth, by way of filing an answer which is treated as a request to the court for a construction of said will. Section 145 of the Surrogate’s Court Act provides for a proceeding under certain circumstances for the construction of the last will and testament of any decedent. The petitioners in this proceeding have not requested such construction and it is not properly before the court pursuant to said section if it does not affect a debit or credit in the accounting proceeding before the court. The section further provides that any interested party to said proceeding may petition the court for construction of a will, but in such event it is within the discretion of the court as to whether such proceeding will be entertained.

The respondent, Hattie Marguerite Cannon, an interested party in this proceeding, through her attorneys, Hackett & Thomas, by Kay T. Hackett, Esq., of counsel, contends that the trust created by paragraph ‘ ‘ Sixteenth ’ ’ of said last will and testament is invalid and void for the reason that it suspends the power of alienation and postpones the vesting for more than two lives in being, and that, as a result thereof, it does affect a debit or credit in the accounting of this proceeding. Assuming that this contention is true, though the court does not attempt to decide such issue, the law is very clear that the invalidity of remote limitations could not affect the validity of the primary trusts. There can be no question that the trusts [369]*369established by paragraphs ‘ ‘ Sixteenth ’ ’ and ‘ ‘ Eighteenth ’ ’ are valid and do not violate the law in regard to the suspension of the alienation of property beyond the two lives in being.

It is clear then that if the court is to determine that it should at this time entertain the petition for a construction of the last will and testament, particularly in reference to paragraphs “Sixteenth”, “Eighteenth” and “Nineteenth” of the last will and testament of Willis Sharpe Kilmer, it must come under the discretionary power of the court.

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Bluebook (online)
15 Misc. 2d 364, 180 N.Y.S.2d 728, 1958 N.Y. Misc. LEXIS 2136, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-accounting-of-ely-nysurct-1958.