In re the Estate of Loomis

149 Misc. 417, 267 N.Y.S. 506, 1933 N.Y. Misc. LEXIS 1688
CourtNew York Surrogate's Court
DecidedNovember 11, 1933
StatusPublished
Cited by5 cases

This text of 149 Misc. 417 (In re the Estate of Loomis) 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 Loomis, 149 Misc. 417, 267 N.Y.S. 506, 1933 N.Y. Misc. LEXIS 1688 (N.Y. Super. Ct. 1933).

Opinion

Wingate, S.

The only general legal principles applicable in the determination of the question herein presented are those time-honored touchstones of testamentary interpretation, that the intent of the testator, in so far as ascertainable, and not contrary to law, shall be effectuated (Matter of Bell, 141 Misc. 720, 721; Matter of Blake, 146 id. 780, 784; Matter of Walsh, 147 id. 281, 283; Matter [418]*418of Holmes, Id. 394, 398; Matter of Burling, 148 id. 835, 838), and that such intention is to be ascertained from a reading of the will in its entirety. (Matter of Gargiulo, 138 Misc. 90, 98; Matter of Leonard, 143 id. 172, 184; Matter of Grauer, 146 id. 469, 471; Matter of Gavey, 147 id. 332, 335; Matter of Cronin, Id. 611, 612.)

The testator died on June 7, 1913, his gross estate amounting to slightly less than half a million dollars. His will is a somewhat unusual document, providing for specific gifts to seventy-one named individuals, as well as bequeathing the residue to an institution in Connecticut. Fifty-six of these specific gifts are contained in various subparagraphs of the third item of the will, the main portion of this item, introductory to the particular gifts, which were each in numbered subparagraphs, reading: “ I give and bequeath the following legacies to the several persons and institutions hereinafter named, or to such of them as may be living or in existence at the time of my decease; if any of the persons hereinafter named should not be living at the time of my decease, unless otherwise specified herein, the bequest given to such deceased person or persons shall go to and form a part of my residuary estate, and be disposed of as is hereinafter provided and directed in paragraph Seventh of this will.”

The fifty-six succeeding numbered subparagraphs give benefits to as many different persons and corporations, some in the form of trusts and some outright, some of identified stocks, others in cash and many of them also of specified articles of testator’s personal belongings. As demonstrating the very unusual method of testamentary disposition employed, it may be noted in passing that the decedent apparently made specific gifts of practically every article of his personal belongings which possessed any substantial value either intrinsic or sentimental, including a large number of specified paintings, also vases, cut glass bottles, a bronze statuette, hat rack, gun and gun case, piano, field glasses, pieces of pottery, typewriter, personal clothing, canes, umbrellas, trunks, bags, fishing tackle, household furniture, specified sets of books, and books as a class, dishes, curtains, draperies, dictionary, bible, watch and chain, photographs, automobile and appurtenances, symphony organ and music rolls, certificate of membership in a specified society, etc.

The first six' subparagraphs give certain items of corporate stock in trust for named life tenants, the remainder being payable to their heirs. Subparagraphs 7 to 21, inclusive, made outright gifts to named legatees. The 22d subparagraph gave certain shares of stock in trust for the life of decedent’s physician with a provision for the principal of said bequest to fall into and [419]*419become a part of my residuary estate upon the decease of the said beneficiary.”

The 23d subparagraph erected a similar trust for the life of the decedent’s dentist, with a like remainder provision in favor of the residuary legatee.

The following subparagraph, numbered 24, is the subject-matter of the present construction proceeding, and reads as follows:

24. To my faithful and trusted housekeeper, Mrs. Marie Katherine Collings, of Brooklyn, New York, the use of my house and lot, No. 168 Prospect Place, Brooklyn, New York, for life; also, the income of Fifty Shares of the Preferred Stock of the Atchison, Topeka and Santa Fe Railway Company for life; also, all my household furniture, books, dishes, curtains, and draperies not otherwise specifically given or bequeathed, for and during the period of her natural life, and after her decease the said house and lot and the personal property hereby devised and bequeathed shall be divided among her children living at the time of her decease, share and share alike, provided, however, that the said Mrs. Marie Katherine Collings, the said beneficiary is my housekeeper at the time of my decease; if not, the said bequest to fall into and become a part of my residuary estate.”

The 25th to 54th subparagraphs, inclusive, gave outright legacies. The 55th erected a trust for the life of decedent’s secretary with a direction similar to those in the 22d and 23d subparagraphs, providing that the remainder after the death of the life tenant should be payable to the residuary legatee. The 56th paragraph again gave outright gifts.

The fourth item of the will gave legacies of $500 each to fifteen named individuals, and the succeeding ■ item made the Loomis Institute of Windsor, Conn., residuary legatee, the phraseology in this respect presenting nothing of an unusual nature.

The particular problem presented in respect to the 24th sub-paragraph of the third item relates to the disposition of the fifty shares of preferred stock of the Atchison, Topeka and Santa Fe Railway Company, the life use of which was given to Mrs. Collings, testator’s housekeeper. For some reason which does not seem entirely apparent at the moment, the gift in this regard has been treated as a trust, the possession of the specified shares being retained by the general trustee under the will, and the income thereof only, paid over to Mrs. Collings. She has now died and the question is presented as to whether this particular item in the gift should go to her children under the alternative phraseology of this paragraph, or should pass to the residuary legatee under item fifth of the will.

[420]*420The residuary legatee lays no claim to the house or to the articles of household furniture, etc., given by this paragraph, conceding that they have become the property of the remaindermen mentioned in the subparagraph itself. It contends, however, that all that was given to Mrs. Codings in respect to the stock was the income thereof, that this could not pass to the named remaindermen since such act would effectuate a trust for their benefit and violate the Statute of Perpetuities. The final thesis of the residuary legatee is that the words “ personal property ” in the clause reading: “ after her decease the said house and lot and the personal property hereby devised and bequeathed shall be divided among her children,” relates merely to the specified tangible property enumerated, and does not include the stock itself.

In attempted legal substantiation of this position it cites such cases as Matter of Reynolds (124 N. Y. 388, 395), which apply the rule of ejusdem generis to enumerations of personal property in a general gift thereof. These cases are, however, not at all applicable to the language of the will at bar. This principle has been applied only in cases where the gift consisted of a specified enumeration of personal property usually located in a certain place. The particular holding in Matter of Reynolds

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Related

In re the Estate of Hurd
31 Misc. 2d 1031 (New York Surrogate's Court, 1962)
In re the Accounting of Gordon
183 Misc. 567 (New York Surrogate's Court, 1944)
In re the Estate of Loomis
154 Misc. 549 (New York Surrogate's Court, 1935)
In re the Estate of Streebel
151 Misc. 219 (New York Surrogate's Court, 1934)
In re the Estate of Corlies
150 Misc. 596 (New York Surrogate's Court, 1934)

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Bluebook (online)
149 Misc. 417, 267 N.Y.S. 506, 1933 N.Y. Misc. LEXIS 1688, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-of-loomis-nysurct-1933.