MATTER OF KEENAN


302 N.Y. 417 (1951)

In the Matter of The Estate of John L. Keenan, Deceased. Florence R. Keenan, as Executrix of John L. Keenan, Deceased, Appellant; State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided May 24, 1951


Attorney(s) appearing for the Case

Francis A. O'Brien and John L. Keenan, Jr., for appellant.

Mortimer M. Kassell and Francis Kelliher for respondent.

LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE and FROESSEL, JJ., concur.


FULD, J.

John L. Keenan died in 1942, and by will provided a $5,000 bequest for his brother James — who had predeceased him, leaving three children — gave certain property outright to his wife Florence, then fifty-five years old, and directed that one half of the income of a trust of the residue be paid to his wife "as long as she is unmarried and my widow". The "remainder" of the income was to be...

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