In re the Final Account of the Estate of Pullen

5 Mills Surr. 540, 52 Misc. 75, 102 N.Y.S. 435
CourtNew York Surrogate's Court
DecidedNovember 15, 1906
StatusPublished

This text of 5 Mills Surr. 540 (In re the Final Account of the Estate of Pullen) 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 Final Account of the Estate of Pullen, 5 Mills Surr. 540, 52 Misc. 75, 102 N.Y.S. 435 (N.Y. Super. Ct. 1906).

Opinion

Church, S.

Objection is made to an item of the executors' account which recites that $500 was paid to a Mrs. Delatour for the expense of a funeral robe for the deceased. The question of law arising upon this objection is unique, and the questions-of fact on which it i-s founded are so very singular that they merit a careful recital.

[541]*541It appears that the testatrix, who was a woman of considerable means, had made a will in which the persons who are now •accounting were named as executors. So far as is disclosed, no one other than the draftsman of the will and the deceased was .aware of its contents or of the fact that the persons who subsequently acted as executors were nominated therein. Mrs. Delatour, the wife of the executor Delatour, had been for a number of years a very close and dear friend of the deceased, living near to her. At the time of the death of the deceased there was delivered to her a letter in the handwriting of the testatrix, requesting Mrs. Delatour to see that certain wishes -of the deceased in relation to her funeral and burial were carried out. Among such wishes was a request on the part of the testatrix that she should be laid out in her best dress.”

Among the various gowns of the testatrix there was one which, by reason of the character of its materials and trimmings and of the dressmaker who made it, was concededly the best and most expensive in her wardrobe. This dress was of black velvet, and the only 'black velvet gown owned by her. Accordingly, in obedience to the wishes expressed in the letter, the testatrix was laid out in this black velvet gown and buried in it.

After the burial the will was produced, and an examination -disclosed that, among the various specific legacies given to- Mrs. Delatour by the testatrix, was the black velvet gown, the best •dress ” in the wardrobe of the testatrix and the one in which she was buried. The executors have taken the position, therefore, that, as Mrs. Delatour was entitled to such gown and as hy using the same the estate had not been put to the expense of "buying a burial robe, they are justified in paying to her the value of the gown and charging its cost as a burial expense. They have accordingly paid her the sum of $500, which, -it is contended, was its value. To this item objection is made by ■various persons interested in the estate.

[542]*542In the consideration of this very interesting question I have not only examined the natural and direct propositions involved, but have also reviewed such other principles of law having a bearing thereon which might, in my judgment, be of assistance in leading to a proper determination.

Among the principles which could be invoked in this- case was the one which recognized the right of a person during his life to create a trust which would provide for his suitable burial, and that such a trust would be superior to any testamentary provision contained in his will. 11 Am. & Eng. Ency. Law (2d ed.) 835; Gilman v. McArdle, 99 N. Y. 451; Matter of Hildebrand, 1 Misc. Rep. 245; Price v. Boyce, 10 Ind. App. 145.

The evidence, as submitted originally, was inconclusive; and, while some circumstances pointed to the creation of such a trust, it was not definitely established. For that reason, I request the parties to give further evidence for the purpose of accurately determining these facts. By this additional testimony it appears that the testatrix made no arrangement nor any requests in relation to her funeral, but simply stated to Mrs. Delatour that upon her death a letter, which was in the possession of her maid, would he given to Mrs. Delatour. It also appears that, although the latter was in frequent attendance upon her and was at her house almost constantly, the testatrix remained in possession of her entire estate; and that in no way could it be said that any portion of the same was set apart, or given to Mrs. Delatour in trust, for the purpose of the burial of the deceased.

With this question definitely settled, perhaps the conclusions which I have reached in this case will be more clearly demonstrated, if we look for a brief moment at the underlying principles controlling the same.

The primary obligation of the effects of a deceased person is that they shall be applied, in the first instance, for the purpose of securing a decent and appropriate burial for the remains of [543]*543the deceased. This rule, which manifestly finds its sanction in public policy, has existed from the earliest times; and, in addition, the Legislature has established, by the provisions- of section 2729 of the Code, a summary method by which' an undertaker, or other person who has defrayed such funeral expenses,, may obtain reimbursement from the estate. In this connection it has been held that, when subsequent examination as to the-wealth and property of the decedent discloses that the funeral expenses were out of proportion to the extent of the estate-, but were incurred in good faith in accordance with the mode of life followed by the decedent in hi-s lifetime, they should nevertheless be paid. Matter of Hildebrand, 1 Misc. Rep. 245; Rappelyea v. Russell; 1 Daly, 214; Matter of Rooney, 3 Redf. 15.

In furtherance of this doctrine and in natural sequence thereto there follows the proposition that, as it is -always manifestly impossible within the short time which must necessarily elapse between the death and the burial for the executors of a will to receive their formal authority from the eo-urt, or for-proper letters of administration to be issued, where the relatives of the decedent or those persons who were in attendance-upon him took charge of his huri-al and expended moneys, they were entitled to be repaid by the estate for such sums as were-appropriately and in good faith expended. It also follows that the person supplying articles for the funeral could either recover their value directly from the person who had taken charge-of such funeral and ordered them, or from the representatives-of the estate. With these principles in mind, let us make a-careful examination of the facts of this particular case.

It appears that shortly -after the death of the deceased Mrs. Delatour was given the letter in question. This letter she immediately exhibited to- certain relatives and legatees of the testatrix who came to the house when summoned by the news of" her death. It was mutually determined by all present to carry[544]*544out the wishes of the deceased as outlined in the letter and) it being generally conceded by all these persons; that the black velvet gown referred to was the best of her dresses, she was accordingly laid out in it, thus accomplishing her desire.

In view of the wealth and manner of life of the deceased, if these parties, at her request, had had a robe made for the express purpose of her burial, at an expense of $500, I should hold that this was a proper expenditure and that the executors were justified in incurring it.

If this had been done, such expense would have been borne "by the residuary legatees (the persons who are objecting to this account), because the expense as charged falls on them.

The allowance of this item, therefore, although incurred in an unusual manner, does not make them bear any other or greater burden than is legitimate and proper.

The gift of the black velvet gown in question was, undoubt■edly, a specific legacy; and, being in existence at the death of the testatrix, the title thereto immediately vested in the specific legatee.

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Related

Gilman v. . McArdle
2 N.E. 464 (New York Court of Appeals, 1885)
In re Rooney
3 Redf. 15 (New York Surrogate's Court, 1877)
Rappelyea v. Russell
1 Daly 214 (New York Court of Common Pleas, 1862)
Price v. Boyce
36 N.E. 766 (Indiana Court of Appeals, 1894)
Proctor v. Robinson
35 Mich. 284 (Michigan Supreme Court, 1877)

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5 Mills Surr. 540, 52 Misc. 75, 102 N.Y.S. 435, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-final-account-of-the-estate-of-pullen-nysurct-1906.