In the Matter of the Accounting of John v. Evans, as Surviving Executor of and Trustee Under the Will of Evan Evans…

Summary

The New York Court of Appeals held that the phrase “or his heirs” in Evan Evans's will is a word of substitution, so the heirs of a deceased son take the share, not the widow. Accordingly, the Court reversed the Appellate Division and affirmed the Surrogate Court's decree.