In re the Judicial Settlement of the Account of Proceedings of Bank of New York & Trust Co.

234 A.D. 474, 255 N.Y.S. 307, 1932 N.Y. App. Div. LEXIS 10468
CourtAppellate Division of the Supreme Court of the State of New York
DecidedFebruary 11, 1932
StatusPublished
Cited by12 cases

This text of 234 A.D. 474 (In re the Judicial Settlement of the Account of Proceedings of Bank of New York & Trust Co.) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re the Judicial Settlement of the Account of Proceedings of Bank of New York & Trust Co., 234 A.D. 474, 255 N.Y.S. 307, 1932 N.Y. App. Div. LEXIS 10468 (N.Y. Ct. App. 1932).

Opinion

Merrell, J.

This appeal is from a decree of a surrogate of New York county directing the distribution of the principal of a trust of $50,000 created by the 4th clause of the will of Emile H. Roth, deceased, and of the principal of the trust of one-half of the residuary estate of said testator provided for by the 9th clause of the testator’s will. The surrogate held that one Marcelle Roth, a granddaughter of the testator and the sole surviving next of kin of the testator at his death, became vested with such remainders upon the testator’s death.

The testator was a grandfather of Marcelle Roth. She was the only child of testator’s son, Milton S. Roth, who died prior to the birth of his daughter. After the birth of Marcelle Roth she was taken into the family of the testator and there remained a member of his family for nineteen years, until the testator’s death, which occurred August 6, 1919. This seems to have been with the acquiescence of the daughter-in-law of the testator, for whom the testator made provision in his will dependent upon the granddaughter being allowed to remain in the custody of testator’s wife and of himself and of the survivor of them. Under the 4th clause of the testator’s will he left in trust for the benefit of his granddaughter, Marcelle Roth, whom he described as the “ daughter of my late dear son, Milton S.,” until she should arrive at the age of twenty-one years, and thereafter during her lifetime, the rents, issues and profits of said trust fund. The 4th clause of testator’s will further provided that the trustee should pay the principal sum of $50,000 [476]*476to the lawful issue of his said granddaughter, should she die leaving lawful issue her surviving, to be divided equally among such issue, share and share alike. The 4th clause then further provides as follows: “ Should the said Marcelle die without leaving lawful issue her surviving, then said principal sum of Fifty Thousand Dollars shall be divided between my next of kin me surviving, excluding my father, according to the laws of the State of New York governing the distribution of decedents’ estates, as though I had died intestate.”

The 9th clause of the testator’s said will, with reference to the principal of one-half of the trust fund left for the benefit of his wife during life, upon her death was to be paid to the lawful issue of said Marcelle, should she die leaving lawful issue her surviving, in equal portions. Then followed practically the same provision as to the principal or corpus of the share of said residuary estate remaining in case of the death of Marcelle without leaving lawful issue as was provided in the 4th clause of said will —■ the language being substantially the same in both clauses.

The surrogate decided that under the terms of said will the only next of kin of the testator surviving him was the said Marcelle Roth, his granddaughter. It is the contention of appellants that, notwithstanding the plain and unambiguous language of the will, the same should be construed as excluding the said Marcelle Roth, and that the testator meant by said provision that the said principal of said trust should go to testator’s next of kin who might be living after the death of his granddaughter, Marcelle Roth. The surrogate, in the decree appealed from, held that the testator used the words “ next of kin ” in their primary sense, intending to confine the class of remaindermen to "those living at the date of his death, and that, in the absence of a clearly expressed intention to the contrary, the class described by the testator as his heirs and next of kin to whom the remainders should go was to be ascertained as of the time of his death. It seems to us that the surrogate was quite right in thus interpreting the will of the testator. Had it been the testator’s intention that the remainders should go to his brothers and sisters, it would have been very easy for him to have provided in his ■will that the principal sums of said trusts should go to his next of ldn who might be living after the death of his granddaughter, Marcelle. He did nothing of the sort. In unambiguous language he provided that should Marcelle die without issue her surviving, then the principal should be divided between his next of ldn him surviving. His only next of ldn surviving him was his grandaughter, Marcelle. This granddaughter was the testator’s chief concern. In her veins alone flowed the blood of my late dear son, Milton S.” This grand[477]*477daughter was taken into the testator’s family upon her birth. She continued to occupy the position of a daughter of the testator, and was of the age of six years when the testator executed the will in question. She continued to live with the testator the remainder of his days, a period of nineteen years from her birth. Unless we are to make a new will for the testator at variance with his expressed desire that the principal of the trusts should go to his next of kin him surviving, then the surrogate was entirely correct in holding that the granddaughter, Marcelle, was the only person living at testator’s death who was his next of kin. The testator not only provided that the said remainders should go to his next of kin surviving, but that they should be divided “ according to the laws of the State of New York governing the distribution of decedents’ estates, as though I had died intestate.”

It is urged that there is some incongruity in the estate of a life beneficiary being the recipient of the corpus of a trust fund upon her death. Under the decisions of the court a life tenant of a trust having an interest in the principal of a remainder may still be the recipient of such remainder. ( United States Trust Co. v. Taylor, 193 App. Div. 153.) This was the effect of the decision of this court in that case written by Mr. Justice Greenbahm and affirmed by the Court of Appeals in 232 New York, 609, upon Justice Greenbatjm’s opinion. There can be no doubt that the law is well settled that under the language used by the testator in this case the testator meant that the principal of said trust funds should go to such of his next of kin as might be living at his death. In Matter of White (213 App. Div. 82) Justice McAvoy, voicing the unanimous opinion of this court, said (at p. 85): “ The general rule of testamentary construction is, that in the absence of a clear distinction to the contrary, the class described by the testator as heirs and next of kin, to whom a remainder interest is given by the will, is to be ascertained as of the time of his death. This construction is not changed by the fact that a fife estate may precede the bequest to the heirs at law or next of kin, nor by the circumstance that the bequest to such heirs or next of kin is contingent on an event that may or may not happen. There must be a clear intention manifested by the will to make a different disposition of the property where the bequest is to heirs at law and next of kin to take it out of the rule that heirs at law and next of kin so described will be determined as referring to those who are such at the time of testator’s death.”

Coming to the matter of intention of the testator, it seems to us he could never have intended that these remainders should go to any one other than to his granddaughter should she survive him. [478]*478In the will the testator made generous provision for his brothers and sisters, who are now appearing as appellants upon this appeal and- are asking that the will be construed differently than in accordance with the testator’s plainly expressed wish.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

In re the Estate of Symonds
79 A.D.2d 24 (Appellate Division of the Supreme Court of New York, 1981)
In re the Estate of Newhouse
29 Misc. 2d 1021 (New York Surrogate's Court, 1960)
In re the Will of Powers
27 Misc. 2d 179 (New York Surrogate's Court, 1960)
In re Construction of the Will of Carlin
6 A.D.2d 281 (Appellate Division of the Supreme Court of New York, 1958)
Safford v. Kowalik
278 A.D. 604 (Appellate Division of the Supreme Court of New York, 1951)
In re the Probate of the Will of Wilson
269 A.D. 665 (Appellate Division of the Supreme Court of New York, 1945)
In re the Estate of Wilson
11 Misc. 2d 579 (New York Surrogate's Court, 1944)
Irving Trust Co. v. Fernandez
180 Misc. 373 (New York Supreme Court, 1942)
In re the Estate of Hilliard
164 Misc. 677 (New York Surrogate's Court, 1937)
In re the Estate of Meyer
162 Misc. 426 (New York Surrogate's Court, 1937)
In re the Estate of Barschall
146 Misc. 742 (New York Surrogate's Court, 1933)
In re the Estate of Leonard
143 Misc. 172 (New York Surrogate's Court, 1932)

Cite This Page — Counsel Stack

Bluebook (online)
234 A.D. 474, 255 N.Y.S. 307, 1932 N.Y. App. Div. LEXIS 10468, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-judicial-settlement-of-the-account-of-proceedings-of-bank-of-new-nyappdiv-1932.