MATTER OF JAMES


199 Misc. 44 (1950)

In the Matter of the Construction of The Will of Arthur C. James, Deceased.

Surrogate's Court, New York County.

May 9, 1950.


Attorney(s) appearing for the Case

Reese D. Alsop for James H. Larson, as executor of Maud P. Larson, deceased, petitioner.

Pandia C. Ralli for United States Trust Company of New York, as trustee under the will of Arthur C. James, deceased, respondent.

William G. Chambers and Archibald H. Cashion for James Foundation of New York, Inc., and others, respondents.


FRANKENTHALER, S.

The court is asked to determine whether the will of the testator contains a direction that estate taxes are not to be apportioned against an inter vivos trust fund. A preliminary question is raised respecting the admissibility of evidence of extrinsic facts in aid of construction. Both questions have been submitted to the court.

The testator died on June 4, 1941, leaving a will...

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