Case Name: In the Matter of the Application of First National Bank & Trust Company of Port Chester, New York, for a Determination as to the Validity, Construction or Effect of the Disposition of Property Contained in the Last Will and Testament of Elizabeth Ryan, Deceased. William G. Reardon, Individually and as Testamentary Trustee for Elizabeth Ann Reardon, an Infant, etc., Mary E. Daly, Margaret H. Daly, William R. Burnes, Marie A. Devanny, Adele Rheinfrank, Irene S. Burnes Kuntz, Alma S. Burnes, John H. Burnes and Edward F. Burnes, Appellants; First National Bank & Trust Company of Port Chester, New York, as Sole Remaining Executor, etc., of Elizabeth Ryan, Deceased, and Agnes Daverin, The Catholic Charities of the Archdiocese of New York and Wolfango E. Cribari, as Special Guardian for William Ryan and Edward Burnes Devanny, Infants, etc., Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1939-12-04
Citations: 258 A.D. 885
Docket Number: 
Parties: In the Matter of the Application of First National Bank & Trust Company of Port Chester, New York, for a Determination as to the Validity, Construction or Effect of the Disposition of Property Contained in the Last Will and Testament of Elizabeth Ryan, Deceased. William G. Reardon, Individually and as Testamentary Trustee for Elizabeth Ann Reardon, an Infant, etc., Mary E. Daly, Margaret H. Daly, William R. Burnes, Marie A. Devanny, Adele Rheinfrank, Irene S. Burnes Kuntz, Alma S. Burnes, John H. Burnes and Edward F. Burnes, Appellants; First National Bank & Trust Company of Port Chester, New York, as Sole Remaining Executor, etc., of Elizabeth Ryan, Deceased, and Agnes Daverin, The Catholic Charities of the Archdiocese of New York and Wolfango E. Cribari, as Special Guardian for William Ryan and Edward Burnes Devanny, Infants, etc., Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 258
Pages: 885–886

Head Matter:
Second Department,
December, 1939.
(December 4, 1939.)
In the Matter of the Application of First National Bank & Trust Company of Port Chester, New York, for a Determination as to the Validity, Construction or Effect of the Disposition of Property Contained in the Last Will and Testament of Elizabeth Ryan, Deceased. William G. Reardon, Individually and as Testamentary Trustee for Elizabeth Ann Reardon, an Infant, etc., Mary E. Daly, Margaret H. Daly, William R. Burnes, Marie A. Devanny, Adele Rheinfrank, Irene S. Burnes Kuntz, Alma S. Burnes, John H. Burnes and Edward F. Burnes, Appellants; First National Bank & Trust Company of Port Chester, New York, as Sole Remaining Executor, etc., of Elizabeth Ryan, Deceased, and Agnes Daverin, The Catholic Charities of the Archdiocese of New York and Wolfango E. Cribari, as Special Guardian for William Ryan and Edward Burnes Devanny, Infants, etc., Respondents.

Opinion:
As to taxes, the testatrix made an explicit direction that they be paid out of the residue and in addition provided, as to the residuary estate, that only so much thereof go to the residuary legatee as is in excess of that required to pay " transfer and inheritance taxes which may be imposed upon any legacy, devise or gift herein made ." A similar provision as to the residuary estate exists with respect to " the bequests, devises and other gifts or provisions for the benefit of others hereinafter provided, ." The will also expressly states the testatrix's wish that " all of the legacies herein bequeathed and devises herein made by me shad be paid or made in Ml In the light of this clear language, rules formulated for the purpose of facilitating the search for the intent of a decedent are inapplicable.
Lazanshy, P. J., Hagarty and Johnston, JJ., concur; Taylor, J., dissents and votes for affirmance, with opinion; Close, J., concurs with Taylor, J.