MATTER OF HIGGINS


279 A.D. 717 (1951)

In the Matter of the Construction of The Will of Eugene Higgins, Deceased. United States Trust Company of New York, as Executor of and Trustee under The Will of Eugene Higgins, Deceased, et al., Appellants; Helene R. Chapelle et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

December 4, 1951.


Decree affirmed, with costs to all parties appearing separately and filing briefs payable out of the estate. There is enough in the record to indicate that the testator intended the personal provision for Helene Roger Chapelle to be relieved of tax invasion and the entire tax burden on his estate to be borne by the more impersonal residuary.

VAN VOORHIS, J. (dissenting).

The testator created inter vivos trusts in 1925 and 1931, which are...

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