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MATTER OF GULBENKIAN

5 A.D.2d 700 (1957)

In the Matter of The Estate of Badrig Gulbenkian, Deceased. Chouchane Baliozian, as Successor Trustee of the Trusts Created under The Will of Badrig Gulbenkian, Deceased, Appellant; State Tax Commission, Respondent

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

December 30, 1957

On June 12, 1930 decedent died, leaving a will and codicils which, among other things, set up a trust fund of $100,000 for a grandson, with income payable to him until he reached the age of 30, at which time he was to receive the principal. Provision was made for the remainder to go to others if the grandson did not reach the age of 30. On February 19, 1932 the Surrogate fixed the value of the grandson's life interest at $63,284 and the value of the contingent remainder at...

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