WILLS-CONSTRUCTION-MEANING OF THE PHRASE ''NEAREST OF KIN"

Testator died in 1931, leaving his estate in trust for the life use and benefit of his wife. The will further provided, inter alia, that "Upon the death of my wife, I order and direct my said executor to pay and distribute the one-half of all my said estate unto my nearest of kin in equal shares and to pay and distribute the other half of all my said estate unto the nearest of kin of my wife in equal shares." Testator's wife died in April, 1947. The testamentary trustee filed a petition for construction of the will to determine to whom and in what proportions the residue of the estate was distributable. Held, the words "nearest of kin" meant "next of kin" and called for distribution in accordance with the statute of descent and distribution.

In re Burke's Will, 298 N.Y. 450, 84 N.E. (2d) 631 (1949).