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MATTER OF HEWLETT

77 Misc.2d 38 (1974)

In the Matter of The Estate of Joseph S. Hewlett, Deceased.

Surrogate's Court, Nassau County.

February 15, 1974

Attorney(s) appearing for the Case

Thomas K. Patterson for petitioners. Palmer D. Farrington, guardian ad litem. Louis J. Lefkowitz, Attorney-General, for for ultimate charitable beneficiaries.

JOHN D. BENNETT, S.

The petition in this trust account requests various relief including a construction and final allocation of estate taxes and capital gains taxes paid by the trust.

The construction question concerns the bequest of a one-quarter share of the remainder in the following language: "Upon the death of the said SELINA F. HEWLETT, I direct my said Trustees to divide the trust hereby created...

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