In the Matter of the Accounting of Caroline M. Tamargo, as Administratrix With the Will Annexed of Gertrude…

Summary

The New York Court of Appeals reversed the Appellate Division and reinstated the Surrogate Court decree, holding that the bequest to Mrs. Helbig lapsed because she died before the testatrix and that the phrase “per stirpes and not per capita” does not create a substitutional gift. The court affirmed the absolute nature of the residue gift to the four named persons.