MATTER OF BECKWITH


87 Misc.2d 649 (1976)

In the Matter of The Estate of Hugh T. Beckwith, Deceased.

Surrogate's Court, Broome County.

August 3, 1976


Attorney(s) appearing for the Case

Hinman, Howard & Kattell (C. Addison Keeler, Sr., of counsel), for trustee, petitioner. Coughlin & Gerhart (Edward S. Dermody of counsel), for Barbara Ann Moore, respondent. Levine, Gouldin & Thompson (John H. Hartman of counsel), for Tabernacle Methodist Church and another, respondents.


JOHN M. KEANE, S.

The question before the court is simple. Did Louella Beckwith validly exercise the power to appoint the corpus of the marital deduction trust, with a value at the time the account was filed of $875,000, granted to her by paragraph "SIXTH" of the last will and testament of her husband, Hugh T. Beckwith?

A valid appointment will pass the corpus to four charities named in the residuary...

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