The Miscellaneous Reports (117); Cases Decided in the Inferior Courts of Record of the State of New York

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922. Excerpt: ... Matter of Mesa y Hernandez, 172 App. Div. 467; United States Trust Co. v. Hart, 150 id. 413. In my opinion the effect of section 243 of the Tax Law creating a disputable presumption of residence was likewise discussed. Matter of Barbour, 185 App. Div. 445; affd., without opinion, 226 N. Y. 639. The facts here are not so clear in favor of the estate as those in Matter of Frick, supra, and are more similar to those in Matter of Harkness, 183 App. Div. 396, or Matter of Green, supra. Counsel for the state tax commission contend that the course of decedent's conduct indicates a deliberate design, under advice of counsel, to escape any legal inference of a New York residence. While such a course of conduct is indicated in the evidence, it does not follow that this excess of zeal destroyed a domicile legally established and actually continued with the requisite elements of intent and supporting facts. I find that the proofs and exhibits in the voluminous record here repel and overcome the statutory presumption. The application of Robert H. Thorburn to intervene is denied. He has no status in this proceeding. Submit order remitting the matter to the appraiser to proceed accordingly. Ordered accordingly. Matter of the Estate of Edwabd Moeller, Deceased. (Surrogate's Court, New York County, October, 1921.) Wills--life estate to widow not stated to be in lieu of dower--election not required--Real Prop. Law, $ 200--when only entitled to income. Proceeding for construction of will. Edward A. Alexander, for petitioner. Foley, S. This is an application for the construction of the will of the above named testator in so far as it relates to the right of the widow of the deceased to obtain a dower interest in his estate. Paragraph second of the will reads as follows: Sec...