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MATTER OF TIERS

32 Misc.2d 450 (1961)

In the Matter of The Estate of Cornelius Tiers, Deceased.

Surrogate's Court, New York County.

November 27, 1961

Attorney(s) appearing for the Case

Turk, Marsh, Ouchterloney & Kelly for First National City Trust Company, as surviving trustee, petitioner. Holtzmann & Holtzmann (Joseph L. Hochman and Stella Honig of counsel), for Fanny Holtzmann and others, as executors, respondents. Cravath, Swaine & Moore for Margaret Studley-Herbert, individually and as administratrix of estate of Margaret D. Tiers, deceased, respondent. Charles T. Dunn, as special guardian of Frances H. Tiers, an alleged incompetent, respondent.

JOSEPH A. COX, S.

The decedent died August 11, 1921, leaving a last will and testament which was duly admitted to probate in this court. In clause NINTH of his will the testator created a primary trust of his residuary estate for the benefit of his wife and secondary trusts for his two children. The will provides: "upon the death of my said wife, I direct that my said residuary estate shall be divided into as...

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