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

235 A.D. 185
Appellate Division of the Supreme Court of the State of New York·Decided April 29, 1932·Published·Cited by 3 cases

Opinion

Merrell, J.

Augustus C. Downing, the testator, died on April 2, 1895, a resident of the city and county of New York, leaving a last will and testament executed on June 15, 1888, and which was thereafter duly admitted to probate in Surrogate’s Court, New York county. Two codicils to the will were subsequently executed by the testator, neither of which affects the provisions of the will, except with relation to changes in the personnel of the executors and trustees thereof.

The testator left him surviving a widow and six children. By the terms of the testator’s will, after providing for the payment by his executors of his funeral expenses and just debts, the testator first bequeathed to his wife, Eliza B. Downing, absolutely, all jewelry in her possession at the time of his decease, all household furniture, property and effects, excepting only certain paintings, bronzes, library and books specifically mentioned in the third clause of his will. To his said wife the testator also bequeathed his horses, carriages and harnesses, stable furniture, etc., which he might own at the time of his decease. After bequeathing certain paintings and bronzes to his three daughters, and after providing a specific cash legacy to his widow, and a small trust fund for two servants, the testator disposed of all of the residue of his estate in the sixth clause of his will in the following language:

“ Sixth. All the rest, residue and remainder of my Estate real and personal of every kind and description and wherever situated of which I may die seized or possessed or to which I may in any way be entitled at the time of my decease, I give, devise and bequeath unto my Executors hereinafter named and appointed in trust upon the following Trusts. That is to say: — ”

The testator then proceeds to provide a trust during the life of his widow, and upon her death that the trust for his widow be continued as six separate trusts, each for the life of each of his six children respectively. At the time of the death of the testator’s widow all six of his children were living. Following the death of testator’s widow three of the testator’s children successively died, each leaving issue surviving. The fourth of the testator’s children, Nathalie L. Root, died May 12, 1930, leaving no issue her surviving. It is with relation to the trust of one-sixth of the residuary estate for the benefit of the daughter Nathalie L. Root [187] (named in the will as Nathalie Downing) that this controversy has arisen. At the death of Nathalie L. Root two of the testator’s children survived, namely, Josephine de Reiset and Lucy S. Dillon. Subsequently and on September 22, 1931, the daughter Lucy S. Dillon died, leaving a last will and testament, and Milton S. Dillon, the executor named therein, is the appellant from the decree of the surrogate. Each of the three of testator’s children who predeceased Nathalie L. Root left issue surviving, who, under the terms of the will, took the corpus of the trust left for the benefit of the parent of said issue who had predeceased testator’s daughter Nathalie. The question presented upon this appeal is whether the issue of testator’s three children who predeceased his daughter Nathalie L. Root are now entitled to share in the distribution of the remainder of the trust for the benefit of Nathalie L. Root, per stirpes, or whether the two surviving children, namely, Lucy S. Dillon and Josephine de Reiset, were upon the death of Nathalie L. Root without issue, entitled to receive the remainder of said trust. The surrogate below held that the issue of each of the three children who predeceased Nathalie L. Root was entitled to receive the share their parents would have been entitled to receive, per stirpes and not per capita, had their parents survived the said Nathalie L. Root.

We are of the opinion that such construction placed upon the will of the testator by the surrogate was erroneous and in direct conflict with the clear intent of the testator as expressed in his will.

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In re the Judicial Settlement of the Account of Proceedings of The New York Trust Co., 235 A.D. 185 (N.Y. Ct. App. 1932).

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