In re the Accounting of Loucks

187 Misc. 489, 62 N.Y.S.2d 373, 1946 N.Y. Misc. LEXIS 2243
CourtNew York Surrogate's Court
DecidedMay 24, 1946
StatusPublished
Cited by5 cases

This text of 187 Misc. 489 (In re the Accounting of Loucks) 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 Loucks, 187 Misc. 489, 62 N.Y.S.2d 373, 1946 N.Y. Misc. LEXIS 2243 (N.Y. Super. Ct. 1946).

Opinion

Page, S.

The decedent, Ezra M. Robinson, died testate and a resident of Broome County, New York, on or about the 15th day of February, 1922. His last will and testament was' duly admitted to probate in this court on the 11th day of June, 1926, and letters of administration c.t.a. duly issued to Workers Trust Company of Johnson City, New York, and Virgil W. Fredenburg. In connection with a previous accounting in 1942, said administrators c.t.a. were permitted to resign and present petitioner, Iva C. Loucks, was duly granted letters of administration c.t.a. and has since the date of same, viz., July 9,1942, up to and including the present time, been, and now is the duly qualified and acting administratrix c.t.a. herein.

The present final accounting proceeding is occasioned by the fact that the life beneficiary, testator’s widow, is now deceased and it is in order for the representative of the estate to seek her final discharge as such.

In her petition herein, among other things, this court is petitioned to construe the last will and testament here in question, in relation to the ascertainment and qualification of remaindermen presently entitled to receive distribution of the residuary assets of the estate or proceeds thereof.

This involves the construction of the words, upon the death of my said wife ”, and “ then living ”, as the same were employed by the testator in drafting his will and occurring in paragraph designated “ Third ” thereof, which reads as follows: “ Third. — I give, devise and bequeath all of the rest, residue and remainder of my property real and personal of every kind and description, and wheresoever situated to my said wife, Mary E. Robinson for her use and benefit for and during the period of her natural life, and upon the death of my said. wife, Mary E. Robinson I give, devise and bequeath all of my- said real and personal property mentioned in this Paragraph of this Will to my children and the children of my said wife, Mary E. Robinson then living absolutely and forever to be equally divided between them, share and share alike.” (Italics supplied.)

As of the date of death of testator, the persons falling within the class or classes designated by the above-quoted paragraph ‘ ‘ Third ’ ’ of his last will and testament were seven children, testator’s own sons- and daughters, and two children, sons of testator’s widow, and the above-named life tenant of his entire residuary estate. The names of the first group are: Ollie A. Pendleton, Iva 0. Loucks, Elmer A. Robinson, Mary M. Harpman, Gertrude E. Peterson, Charles H. Robinson and [491]*491Guy M. Robinson. The names of the second group are: Albert A. Fredenburg and Virgil W. Fredenburg.

All of the above-named members of these two groups survive at the present time and are all parties to the present proceeding, with the exception of one of the members of the second group, a son of testator’s widow, Virgil W. Fredenburg, who died on or about the 19th day of May, 1943, leaving him surviving a son, Duane H. Fredenburg, and a daughter, Gretta R. Bradley, and no other distributee. The two last-named persons have been made parties herein and the practical effect of the sole question of construction here involved is as to their entitlement to take the share their father, Virgil W. Fredenburg, would have taken had he survived his mother, the testator’s widow.

The determination of this question is dependent upon the nature of the remainder interest designated by the will in favor of each member of the two groups named therein as remaindermen, whether this was a vested, contingent or contingently vested future interest.

It is established by controlling authority that adverbs of time and other forms of expression used for the purpose of designating the time when remaindermen are entitled to take over actual possession and enjoyment of a beneficial future interest provided for them in a will do not relate to or affect the time of vesting of such future interest. In other words, such an expression as upon the death of my said wife ” does not control the date of vesting. Unless other language so indicates, the remainder interest vests immediately at the testator’s death, subject only to a deferment of the use and enjoyment of the benefit intended by the' testator to be conferred upon those whom he has designated to take or participate in the remainder. (Connelly v. O’Brien, 166 N. Y. 406; Matter of Kelly, 167 Misc. 751; Matter of Curlett, 166 Misc. 944, 947, and cases cited.)

Therefore, if, “ upon the death of my said wife ” were the only language here called in question, there would be no serious question at all in the present case. The issue to be presently determined arises only because of the further words then living ”, the “ then ” clearly referring to the previous expression, Upon the death of my said wife ”, used by the testator in the same sentence of paragraph Third ” of his will.

It is urged that there is no significance to the words “ then living ” as used in their present context. It is contended that section 40 of the Real Property Law produces the effect of making these words mere surplusage.

[492]*492Section 40 of the Real Property Law provides as follows: “ A future estate is either vested or contingent. It is vested, when there is a person in being, who would have an immediate right to the possession of the property, on the determination of all the intermediate or precedent estates. It is contingent while the person to whom or the event on which it is limited to take effect remains uncertain.”

This statutory regulation is equally applicable to remainders of personal property. (Stringer v. Young, 191 N. Y. 157; Matter of Weaver, 253 App. Div. 24, affd. 278 N. Y. 605.)

It is true that the situation here presented would result in vested remainder interests upon the sole basis of there having been, at date of testator’s death, persons who would have had an immediate right to the possession of the property, on the determination of all the intermediate or precedent estates.” There is only one of these whose status is here in question, testator’s stepson, Virgil W. Fredenburg. He was living at the date of testator’s death. Had the widow’s life interest terminated before his death instead of after it, of .course, there is no question but that he would have had the same equal interest as all the other remaindermen answering to the same class description as himself. His interest would be, as is contended, within the principle as laid- down in the case, 'applying the above-quoted statutory definition of a vested remainder, of Moore v. Littel (41 N. Y. 66). Between the testator’s death and that of his widow, he was a person in being who would have an immediate right to possession of the remainder interest upon the ceasing of the precedent estate.

The third sentence in section 40 of the Real Property Law provides that a future interest is contingent while the person to whom or the event on which it is limited to take effect remains uncertain.” (Italics supplied.) If any effect at all is to be given to the plain language employed by the testator “ then living ”, the interest of his stepson, Virgil W. Fredenburg, although vested according to the provision of sentence two of this section, is contingent according to sentence three of the same.

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187 Misc. 489, 62 N.Y.S.2d 373, 1946 N.Y. Misc. LEXIS 2243, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-accounting-of-loucks-nysurct-1946.