Legal Opinion

In re the Accounting of Irving Trust Co.

New York Supreme Court

Decided June 11, 1959PublishedCited by 1 opinion

1Opinion of the CourtVincent A. Lupiano, J.

This is a proceeding by Irving Trust Company to settle its account as trustee under a deed of trust dated December 24, 1931, created by Margaret M. Hatch for the benefit of her daughter, Barbara Hatch Hartshorne.

By the terms of the deed of trust Barbara Hatch Hartshorne was entitled to the income for life and was given a general power of appointment. In 1949 Barbara Hatch Hartshorne released her general power of appointment and retained a limited power to appoint to a class including her issue. In 1957 Mrs. Hartshorne died a resident of the State of Colorado, leaving a last will and testament…

2Cases cited2 opinions

  1. In re the Estate of KaufmanNew York Surrogate's Court · 1939
  2. In re the Accounting of Guaranty Trust Co.New York Court of Appeals · 1950

3Cited by1 opinion

  1. In re the Estate of FriedNew York Surrogate's Court · 1986

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