Matter of Stevens

2 Citing cases

  1. Estate of Cutler v. Commissioner of Internal Revenue

    5 T.C. 1304 (U.S.T.C. 1945)   Cited 24 times

    "Use and benefit" is a term of broader meaning than "comfort, maintenance, and support," and a power to "use" is a power to consume. Merchants National Bank Trust Co. v. Port Gibson Oil Works, 141 So. 283; Kennedy v. Pittsburg L. E. R. Co., 65 A. 1102; In re Stevens' Will, 267 N.Y. S. 71; Weston v. Second Orthodox Congregational Church, 95 A. 146; Stowell v. Stowell, 8 A. 738. There is no stated limit to the permissible invasion save the discretion of the trustee, and no standard of expenditure is prescribed by which the possibility of invasion may be appraised.

  2. Matter of Stevens

    154 Misc. 415 (N.Y. Surr. Ct. 1935)   Cited 2 times

    In this accounting proceeding claim is made by the objectors that the estate of Selena Stevens, the widow of Clarence B. Stevens, deceased, is not entitled to any dower interest on the ground that Selena Stevens is dead and her dower interest ceased upon her death; that there was no admeasurement of dower made in her lifetime; that the provisions in the will of her husband excluded any right of dower on behalf of the widow. In the opinion reported in Matter of Stevens ( 149 Misc. 230) will be found all the material facts. It shows that two parcels of real estate were sold by the widow as executrix.