Legal Opinion
In re the Accounting of Kellogg
New York Supreme Court
Decided July 11, 1962PublishedCited by 13 opinions
1Opinion of the CourtReid S. Mould, J.
By an agreement dated June 26, 1922, Spencer Kellogg, Sr., the father of Howard Kellogg, created a trust, hereinafter referred to as the Lochevan Trust, and transferred to it 9,993 shares of 10,000 shares outstanding, of the capital stock of Lochevan Company, Inc., the assets of which consisted of 8,000 shares of the common stock of Spencer Kellogg & Sons, Inc., and a family estate, known as Lochevan and situated on the shores of Lake Erie at Derby, New York.
In 1938, under the impact of the personal holding company tax, the Lochevan Company, Inc., was dissolved and its assets distributed to…
2Cases cited17 opinions
- In Re the Accounting of Fulton Trust Co.New York Court of Appeals · 1931
- In the Matter, Etc., of Estate of WestonNew York Court of Appeals · 1883
- In Re the Accounting of the Empire Trust Co.New York Court of Appeals · 1931
- In re the Judicial Settlement of the Intermediate Account of the Acts & Proceedings of Title Guarantee & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1935
- In re the Probate of the Will of FossAppellate Division of the Supreme Court of the State of New York · 1953
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Renz v. BeemanCourt of Appeals for the Second Circuit · 1978
- In re the Estate of JanesAppellate Division of the Supreme Court of the State of New York · 1996
- Stark v. United States Trust Co. of NYDistrict Court, S.D. New York · 1978
- Caldwell v. Hanes (In Re Hanes)United States Bankruptcy Court, E.D. Virginia · 1997
- Tankersley v. AlbrightDistrict Court, N.D. Illinois · 1974
8 more not listed; retrieve them via the Exa API.