In the Matter of The Estate of Isaac P. Smith, Deceased.
Surrogate's Court, New York County.https://leagle.com/images/logo.png
February 5, 1964
February 5, 1964
Attorney(s) appearing for the Case
Emmet, Marvin & Martin (Richard S. Emmet, John L. Merrill, Jr., Sidney S. Whelan, Jr., of counsel), for Bank of New York, petitioner. Sullivan & Cromwell (Eustace Seligman, Henry N. Ess, III, Lois S. Rodgers, Ronald O. Dederick of counsel), for Lois D. C. Taylor and others. James A. Kenney for Velsor D. Smith. Ilse Schelling for Catherine R. Smith, as executrix of Frederick A. Smith, deceased. Chadbourne, O'Neill & Thomson for the National State Bank, Elizabeth, N. J., as executor of Margaret T. O'Brien, deceased. Bernard Cowen for Henry W. Hartshorn and others. Alexander & Green (Thomas V. Heyman of counsel), for Empire Trust Company, as executor of Mary J. Smith, deceased. Willkie, Farr, Gallagher, Walton & FitzGibbon (William FitzGibbon, Henry L. Ughetta, II, and James S. Brown, Jr., of counsel), for Thomas W. Dawson, as executor of Ruth Blossom, deceased, and others. Gustave G. Rosenberg, as special guardian. Robert S. Feigen, as special guardian. Louis J. Lefkowitz, Attorney-General (George J. Wallace of counsel), for State of New York. Eugene A. Drumm for Herbert H. Conklin. Ernest D. Marshall for Jessie L. Frazier and others.
Surrogate's Court, New York County.
S. SAMUEL DI FALCO, S.
The question here for construction is whether the remainder of the residuary trust is to pass to those persons who would qualify as the next of kin of the testator had he survived the life tenant and died immediately afterwards, or to the individual who would fall into that category if its composition is to be determined as of the actual date of his death, some 45 years prior to the termination...
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