New York Surrogate's Court May 12, 1944 (In re the Accounting of Gordon)

Taylor, S.

This case involves determination of that elusive element known as intent. There is not the slightest difference of opinion in the cases that it is the duty of courts to ascertain the testator’s intent and then effectuate it, if it may be done without running counter to established rules of law. (Deal v. Abramson, 132 F. 2d 252; Matter of Loomis, 149 Misc. 417.