In re the Probate of the Last Will & Testament of Hoffman

7 Mills Surr. 474, 67 Misc. 334, 124 N.Y.S. 680
CourtNew York Surrogate's Court
DecidedApril 15, 1910
StatusPublished
Cited by1 cases

This text of 7 Mills Surr. 474 (In re the Probate of the Last Will & Testament of Hoffman) 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 Probate of the Last Will & Testament of Hoffman, 7 Mills Surr. 474, 67 Misc. 334, 124 N.Y.S. 680 (N.Y. Super. Ct. 1910).

Opinion

Ketcham, S.

Reargument has been heard upon one feature of the construction of the will and codicil about to be admitted [475]*475to probate. Material parts of these instruments are as follows:

Art. I. I grant and bequeath unto my niece Margaret Hoffman seventy-five thousand dollars ($75,000).
“ II. I grant and bequeath unto my niece Carolyn, or Carrie Hoffman, fifty thousand dollars ($50,000).
“ Both the foregoing legacies shall be held in trust as herein ■ provided in Art. VIII. * * * The income shall be paid only to said legatees respectively. * * * The remainder of their respective legacies shall remain in trust as provided above * * * and in case of the death of either of them without issue, before the death of their aunt Inez Hoffman legatee under Art. IV herein, then the share of such decedent shall in such event revert to her the said Inez Hoffman. And in case either said nieces should die without issue subsequently to the death of their aunt the said Inez Hoffman and prior to the death of their grandmother, Caroline Hoffman, then in such case their respective shares shall in like manner revert to their grandmother, Caroline Hoffman.
“ III. I grant and bqueath my plantation commonly known as 1 Caroline ’ Plantation situated in Iberia Parish State of ■ Louisiana, with all appurtenances and belongings thereunto appertaining, unto John Frederick Hoffman.
Art. IV. I grant and bequeath unto * * * Inez Hoffman, the sum of one hundred and twenty-five thousand dollars ($125,000) with the proviso that the same shall be placed in trust as herein provided in Art. VIII and the income thereof be paid to herself only. * * * In case of her death without issue and prior to that of her mother, all her interest herein shall revert to her mother. * * *
VI. I make and appoint my mother Caroline Hoffman residing in the City of New Orleans State of Louisiana, my ' residuary legatee, the amount to be placed in trust as herein provided in Art. VIH for her sole benefit. * * * At her death, the principal and any accumulated income there may [476]*476be, shall be divided pro rata between the legatees named in Articles I, II and IV herein respectively upon the basis of their respective legacies herein and to be subject to the same trust restrictions stated herein appertaining to their several legacies hereunder.
“ Art. VII. Should my estate be not found sufficient to realize at least two hundred thousand dollars ($200,000') to meet the legacy under Art. VI herein, then all other legacies herein * * * shall be scaled and diminished in amount, or if necessary be wholly canceled, in order to make said legacy, under Art. VI herein, equal to two hundred thousand dollars ($200,000) or whatever lesser amount my total Estate may then possibly be—Such scaling to be upon a pro rata basis.”

Paragraph 8' contains an appointment of a trustee, with language from which an express trust is to be implied, and an avowal of confident belief that the testator’s “ legatees hereunder * * * may receive wise counsel and advice on financial matters affecting their interests.”

Paragraph 9: contains a gift of personal effects to “ Caroline Hoffman, residuary legatee mentioned in Art. VI herein.”

The codicil substituted, in place of the gift in article IV to Inez Hoffman, the sum of $125,000, and provided as follows:

“ I hereby devise and bequeath unto my sister Widow Wilhelmina Bourdette residing on Peters Avenue, Sixth District, City of Hew Orleans, La., the sum of $35,000' say Thirty-five thousand dollars and to John F. Hoffman now residing on my Caroline Plantation Iberia Paris State of Louisiana the sum of $10,000, say Ten thousand dollars. And I hereby make these two legatees, upon the death of imy mother pro rata residuary legatees under the terms and conditions as set forth in Art. VI herein, as additional residuary legatees.
The above legacy to John F. Hoffman is in addition to the one in his favor under Art. Ill herein.”

The estate involved is of the value of $2,300,000.

[477]*477Caroline Hoffman, named in article VI of the will, Wilhelmina Bourdette and John F. Hoffman, named in the codicil, all died before the testator’s death. It was held in the former opinion (Matter of Hoffman, 65 Misc. Rep. 126) that, by the death of Caroline Hoffman, the estates of those who would otherwise have taken in remainder upon her death were accelerated ; that as to the will there were three- trusts for the payment to the beneficiaries- thereof, during their several lives, of the income upon $75,000, $60,000 and $25,000', respectively; that the several estates in remainder upon the death of Caroline Hoffman, which by her death were converted into present estates, were separated into as many individual trusts as there were beneficiaries, and that the fund of each of said trusts was designed to be a portion of the residue which should bear to the whole residue the same proportion as the legacy ” so-called of the beneficiary should bear to the aggregate of such primary legacies of money. As to the codicil, it was held that the two general legacies therein contained, of $35,000 and $10,000, lapsed and fell into the residue.

The question treated in the former opinion (65 Misc. Rep. 126), with an inadequacy which has provoked this reargument, is, whether, under construction of the will and codicil, the interests in the residue which would have devolved upon these two codicillary legatees if they had survived the testator, were in-, tended, in the event of their death, to pass as a part of the residue to the trusts for the surviving beneficiaries or to become assets, undisposed of, to be distributed according to the laws governing intestacy.

There is little in the situation of the estate as it appeared to the testator to aid a choice between these two interpretations. Hnder one,, the portion of the estate involved would at once devolve upon the next of kin; under the other, it would be divided into as many parts as there might be surviving beneficiaries, each of which parts would reach the next of kin at the end of a designated life.

[478]*478'It will save words if the terminology of the testator he adopted, though at the sacrifice of legal accuracy. Hence, the word “ legatee ” will he borrowed from the will to indicate the person named in the will or codicil as the intended recipient, either outright or in trust, of a specific sum of money primarily allotted to him; the word “ legacy ” will be used to denote the interest intended for such legatee in the sum of money specifically allotted to him or to his use, and the term residuary legatee ” will describe such person in his relation to the remainder.

It is argued in behalf of next of kin that the intended gifts to the “ residuary legatees ” are governable by the standards which would have applied if the testator, instead of indicating as the subject of his proposed gifts of the residue so much thereof as was proportionate to the legatee’s primary legacy of money, had defined his intended benefit to each of them from the residue by a specific fraction, of which the amount of the so-called “ legacy ” was the numerator and the aggregate of all the “ legacies ” was the denominator.

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7 Mills Surr. 474, 67 Misc. 334, 124 N.Y.S. 680, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-probate-of-the-last-will-testament-of-hoffman-nysurct-1910.