Legal Opinion

In Re the Accounting of Mates

New York Court of Appeals

Decided March 18, 1948PublishedCited by 26 opinions

1Opinion of the CourtDesmond, J.

Testator Horowitz owned at his death about 85% of the stock of D. L. Horowitz, Inc., which corporation he had formed, a little before his death, to take over the wholesale housewares business he had individually operated for many years. Horowitz’s will set up certain legacies and trusts and named as executors and trustees, Charles J. Fishman and Hyman Mates. Fishman was testator’s half brother and had been, during Horowitz’s life, a salesman for the corporation, earning about $5,200 a year. Mates had been the attorney for Horowitz and for the corporation. The will stated the testator’s “…

2Cases cited12 opinions

  1. Adair v. . BrimmerNew York Court of Appeals · 1878
  2. Accounting of Parascandola v. National Surety Co.New York Court of Appeals · 1928
  3. Ormiston v. . OlcottNew York Court of Appeals · 1881
  4. Croft v. . WilliamsNew York Court of Appeals · 1882
  5. Wilmerding v. . McKessonNew York Court of Appeals · 1886

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3Cited by26 opinions

  1. In re the Accounting of HubbellNew York Court of Appeals · 1951
  2. In re the Estate of RothkoNew York Surrogate's Court · 1975
  3. Musico v. Champion Credit Corp.Court of Appeals for the Second Circuit · 1985
  4. In re the Accounting of MootAppellate Division of the Supreme Court of the State of New York · 1955
  5. Perry v. PerryMassachusetts Supreme Judicial Court · 1959

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