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MATTER OF BAILESON

16 N.Y.2d 757 (1965)

In the Matter of The Estate of Ben Baileson, Deceased. David B. Goodman et al., as Executors of Ben Baileson, Deceased, Appellants; Flora Baileson, Respondent.

Court of Appeals of the State of New York.

Decided July 9, 1965.

Attorney(s) appearing for the Case

Henry N. Ess, III, Martin D. Heyert and Irvine D. Flinn for appellants.

Daniel Eisenberg and Sidney Eisen for respondent.

Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN concur in MEMORANDUM; Chief Judge DESMOND dissents and votes to reinstate the order of the Surrogate's Court.

MEMORANDUM:

We hold that a stipulation against the apportionment of accrued income, i.e., income earned by the corpus, but not yet payable to the trustee, does not, in and of itself, deprive the widow of the benefit of the income from a trust for life under section 18 of the Decedent Estate Law (Matter of Byrnes, 260 N.Y. 465, 473-474; N. Y. Legis. Doc., 1930, No. 69, pp. 87-88) so as to give her a right of election...

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