In re the Accounting of Muller
Cases that cite this one
35 later published cases cite this decision. The 25 that cite it most often are listed here.
- In re the Estate of Ellis (New York Surrogate's Court 1942)
- In re the Estate of Friend (New York Surrogate's Court 1937)
- In re the Estate of Harris (New York Surrogate's Court 1930)
- In re the Accounting of Bank of New York (N.Y. 1959)
- In re the Accounting of United States Trust Co. (New York Surrogate's Court 1951)
- American Security & Trust Co. v. Sullivan (District Court, District of Columbia 1947)
- Berry v. Brokeshoulder (10th Cir. 1947)
- In re the Estate of Rhinelander (New York Surrogate's Court 1942)
- Rodler v. Union Trust Co. of District of Columbia (D.C. Cir. 1941)
- In re the Estate of Potter (New York Surrogate's Court 1939)
- In re the Estate of Weil (New York Surrogate's Court 1934)
- In re the Estate of Morningstar (New York Surrogate's Court 1932)
- In re the Estate of Paats (New York Surrogate's Court 1992)
- In re Marine Midland Bank, N. A. (N.Y. 1989)
- In re the Estate of Cedar (New York Surrogate's Court 1982)
- In re the Estate of Bogart (New York Surrogate's Court 1970)
- In re the Estate of Geib (New York Surrogate's Court 1965)
- In re the Estate of McNeil (Appellate Division of the Supreme Court of New York 1963)
- In re the Estate of McNeil (New York Surrogate's Court 1962)
- In re the Estate of Johnson (New York Surrogate's Court 1962)
- In re the Estate of Gould (New York Surrogate's Court 1961)
- In re the Accounting of Davidsen (New York Surrogate's Court 1960)
- In re the Estate of Whittemore (New York Surrogate's Court 1960)
- In re the Accounting of First-City National Bank (New York Surrogate's Court 1959)
- In re the Estate of McKim (New York Surrogate's Court 1959)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
At the time of the execution of Magdalena Schaufele’s will, the testatrix was the mother of a daughter, Matilda, a son, William, and the grandmother of a boy and a girl, children of her deceased son Frederick. These four descendants survived her. The will directed the division of all real property into three equal parts. One part, or its proceeds, was given absolutely to the daughter. The two other parts, or their proceeds, were given to trustees, one for the benefit of the son and the other for the benefit of the grandchildren. The will further provided that, in the event of the death of the son unmarried, his share should be paid over to “ such of my children as survive me, or their issue, per stirpes.” William died unmarried and the courts below have construed this clause of the will so as to give one-half of his share to the daughter and the other half to the grandchildren. This result was reached by including the word “ grandchildren ” within the word “ children.”
The language of the will displays a palpable error. The plural “ children ” could not express the intent of the testatrix, for she knew that, if William should die, not more than one child, the daughter, could survive her. She could have expressed the purpose, if she held it, that, in the event of her son’s death, the only possible surviving child, Matilda, should take William’s share. Her failure so to state constitutes a cause for the view shared by the Surrogate and the Appellate Division, but the majority of this court is of the opinion that that circumstance is not of sufficient weight to overbalance the rule that grandchildren are never interpreted as children unless the will as a whole shows that unmistakable intent. The term can be so interpreted only when reason demands it. (4 Kent’s Commentaries, 419; Beebe v. Eslabrook, 79 N. Y. 246, 250; Prowitt v. Rodman, 37 N. Y. 41, 58.) Before such a construction is justifiable, other expressions or clauses in the will must be found tending to contradict thé use of a word which denotes imme *68 diate offspring, and to reveal a design to include descendants of a later generation. (Matter of Truslow, 140 N. Y. 599,603; Matter of Keogh, 126 App. Div. 285,287, 937; 193 N. Y. 603; Pimel v. Betjemann, 183 N. Y. 194, 200.) Nothing in the will, in addition to the incorrect use of the plural, can be found to show that this testatrix meant to employ the word in any sense except its ordinary meaning. Throughout this instrument she was careful to distinguish between her children and her grandchildren. In the fifth clause she twice referred to “ my grandchildren, George and Anna,” and in the sixth clause she specified “ my said daughter or grandchildren.” In the third clause she was mindful of possible issue of the son and of the daughter. Again in the fifth clause she made provision for William’s possible issue and in the sixth clause she directed disposition in favor of the issue, if any, of her daughter and of her grandchildren. In the third clause her outright disposal of her personal property to her children, to the exclusion of her grandchildren, and in the fourth clause, her absolute devise of real property to Matilda, demonstrates a purpose to favor the daughter. By the fifth clause the devise in trust to the grandchildren tends to the conclusion that the testatrix did not wish them to receive outright any part of her estate. In the construction of this will, therefore, the reduction of the plural “ children ” to the singular “child” is more nearly in accord with our conception of the testamentary intent than would be the transformation of descendants of the second generation into immediate offspring.
The order of the Appellate Division should be reversed, without costs, and the proceeding remitted to the Surrogate’s Court to proceed in accordance with this opinion.
Cardozo, Ch. J., Pound, Crane, Lehman, Kellogg and Hubbs, JJ., concur.
Order reversed, etc.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.