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MATTER OF BUCKLEY

31 Misc.2d 551 (1961)

In the Matter of The Estate of Harry D. Buckley, Deceased.

Surrogate's Court, New York County.

September 20, 1961

Attorney(s) appearing for the Case

Joseph Trachtman for Shirley C. Burden and another, as executors, petitioners. Abraham Kaplan, as special guardian for Felix F. Chappellet and others, infants, respondent. Henry C. Bryan, Jr., for Lydia Lee, respondent.

JOSEPH A. COX, S.

The testator bequeathed a portion of his estate in trust for the benefit of his widow and granted to her a general testamentary power to appoint the trust principal. The widow died, domiciled in Missouri, and exercised the power by a direction that the fund be continued in further trusts. Under Missouri law the trust principal so appointed was includible in the computation of Missouri inheritance...

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