In the Matter of the Will of Oscar W. Bump, Deceased. Guaranty Trust Company of New York, as Executor of Ethalaide…

Summary

The New York Court of Appeals held that the term “heirs” in the testator’s residuary clause refers to the persons who would be his heirs at his death, not at the death of his wife or later life estates. The Court reversed the Appellate Division and remanded for the surrogate to apply that construction.