In re the Estate of Briggs

51 Misc. 2d 580, 273 N.Y.S.2d 590, 1966 N.Y. Misc. LEXIS 1525
CourtNew York Surrogate's Court
DecidedSeptember 19, 1966
StatusPublished

This text of 51 Misc. 2d 580 (In re the Estate of Briggs) 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 Estate of Briggs, 51 Misc. 2d 580, 273 N.Y.S.2d 590, 1966 N.Y. Misc. LEXIS 1525 (N.Y. Super. Ct. 1966).

Opinion

Pierson B. Hildreth, S.

In this accounting a construction of the will is required to determine the disposition of the trust after the death of the primary income beneficiary. The question is whether the trust has terminated and, if so, to whom the [581]*581corpus is now payable, or whether the trust should continue for the life of the second income beneficiary.

Testator died August 1, 1959 survived by his wife, Grace, who died November 28,1965, by a son, Robert, who is still living, and by a grandson, William, who is still living.

By his will dated December 18, 1958 and a codicil to such will dated January 8, 1959 testator created a trust of his residuary estate. He provided (Article Seventh, clause A) that if his wife survived him (which she did) that she be paid the income from the trust and that she have a power of appointment by will over the principal. He then provided by clause B that if his wife predeceased him, ‘1 or on her death in the event that the power of appointment given her in the preceding clause of this will has not been exercised by her 3 3 that one half of the trust income be paid to his son, Robert, and the other half to his grandson, William, until William reached age 30. When William reached age 30 one fourth of the principal was payable to William, and the trust income would then be paid two thirds to his son, Robert, and one third to his grandson, William, until William reached age 35. When William reached age 35 one third of the remaining principal was payable to him and thereafter all trust income from the remaining corpus would be paid to testator’s son, Robert. He finally provided by clause 0 that on the death of his son, Robert, or on the death of his wife, if Ms son predeceased his wife, or upon Ms own death, if both the son and his wife predeceased him, the corpus be distributed to his grandson, William, or to the then living issue of the grandson if the grandson had predeceased his wife. The provisions of Article Seventh of the will read as follows:

“ A. In ease my wife, grace, shall survive me, the Trustees shall pay the income from said Trust to or for the benefit of my wife, Grace, in quarter-annual installments. In the event that the income from said Trust is less than Six thousand and 00/100 ($6000.00) Dollars per annum, my Trustees shall pay from principal to my wife, grace, the difference between said annual income and the sum of Six thousand and 00/100 ($6000.00) Dollars.

"I further direct that my wife shall have the right to dispose by will to any person or persons of so much of the principal of said Trust as shall not have been distributed.

“ B. In the event that my wife shall predecease me, or on her death in the event that the power of appointment given to her in the preceding clause of this Will has not been exercised by her, my Trustees shall pay one-half (1/2) of the income of the Trust in quarter-annual installments to or for the benefit of my son, [582]*582robert briggs, and one-half (1/2) of the income of the Trust in quarter-annual installments to or for the benefit of my grandchild, william j. briggs. I further direct my Trustees to pay one-quarter (1/4) of the principal of said Trust to my grandson, william j. briggs, on his thirtieth (30th) birthday, and that thereafter two-thirds (2/3) of the income of said Trust shall be paid to or for the benefit of my son, robert briggs, and one-third (1/3) of the income to or for the benefit of my grandson, william j. briggs, in quarter-annual installments. My trustees shall pay one-third (1/3) of the then remaining principal of said Trust to my grandson, william j. briggs, on his thirty-fifth (35th) birthday. After the thirty-fifth (35th) birthday of my grandson, william j. briggs, my Trustees shall pay all the income from the remaining principal or said Trust to my son, robert briggs, in quarter-annual installments.

“My Trustees shall be further authorized, in their absolute discretion, to apply from principal an amount not to exceed One thousand and 00/100 ($1000.00) Dollars in any calendar year for emergencies, to or for each of the following: My son, robert, my daughter-in-law, Catherine and my grandson, william j. briggs.

“ C. Upon the death of my son, robert, or upon the death of my wife, grace, if he should predecease her, or upon my death in the event that both my son, robert, and my wife, grace should predecease me, the then corpus of this Trust or my residuary estate, as the case may be, shall be distributed to my grandson, william j. briggs, or in the event my grandson has predeceased my wife, grace, and my son robert, the then corpus of this Trust or my residuary estate, as the case may be, shall be paid to the then living issue of my grandson, william j. briggs, in equal shares per stirpes. In default of any such then living issue, the then corpus of this Trust or my residuary estate, as the case may be, shall be paid in equal shares to hazel rose meter, ESTELLE GERTRUDE BRIGGS, and JOSEPHINE BRIGGS, Or the Survivor or survivors thereof.”

About three weeks after making his will, testator made a codicil in which he amended and modified clauses A and B of article Seventh of the will but made no change in clause C. The codicil repeated clauses A and B with practically the same wording except that in clause A testator eliminated the power of appointment which had been given to his wife, and in clause B he eliminated the words “or on her death in the event that the power of appointment given her in the preceding clause of this will has not been exercised by her ”. The clauses as rewritten by the codicil then read:

[583]*583“A. In case my wife, grace, shall survive me, the Trustees shall pay the income from said Trust to or for the benefit of my wife, grace, in quarter-annual installments. In the event that the income from said Trust is less than Six Thousand and 00/100 ($6000.00) Dollars per annum, my Trustees shall pay from principal to my wife, grace, the difference between said annual income and the sum of Six Thousand and 00/100 ($6000.00) Dollars.

“ B. In the event that my wife shall predecease me, my Trustees shall pay one-half (1/2) of the income of the trust in quarter-annual installments to or for the benefit of my son, robert briggs, and one-half (1/2) of the income of the trust in quarter-annual installments to or for the benefit of my grandchild, william j. briggs. I further direct my Trustees to pay one-quarter (1/4) of the principal of said Trust to my grandson, william j. briggs, on his thirtieth (30th) birthday, and that thereafter two-thirds (2/3) of the income of said Trust shall be paid to or for the benefit of my-son, robert briggs, and one-third (1/3) of the income to or for the benefit of my grandson, william j. briggs, in quarter-annual installments. My Trustees shall pay one-third (1/3) of the then remaining principal of said Trust to my grandson, william j. briggs, on his thirty-fifth (35th) birthday. After the thirty-fifth (35th) birthday of my grandson, william j. briggs, my Trustees shall pay all the income from the remaining principal of said Trust to my son, robert briggs, in quarter-annual installments.

“ My Trustees shall be further authorized, in their absolute discretion to apply from principal an amount not to exceed One Thousand and 00/100 ($1000.00) Dollars in any calendar year for emergencies, to or for each of the following: My son, robert, my daughter-in-law, Catherine, and my grandson, william j. briggs.”

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Cite This Page — Counsel Stack

Bluebook (online)
51 Misc. 2d 580, 273 N.Y.S.2d 590, 1966 N.Y. Misc. LEXIS 1525, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-of-briggs-nysurct-1966.