Legal Opinion

In re the Estate of Gould

Appellate Division of the Supreme Court of the State of New York

Decided December 6, 1962PublishedCited by 8 opinions

1Opinion of the CourtHerlihy, J.

Appellant petitioned the Surrogate’s Court for revocation of letters of trusteeship granted the respondents, Orange County Trust Company and Walter E. Deisseroth, and for an order prohibiting the transfer of certain shares of stock which comprised the corpus of the trust.

The Surrogate dismissed the petition for failure of proof and refused to remove the trustees. He made no finding as to the validity of the agreement of sale, which is fundamental and the real issue on this appeal.

The trust was created by the last will and testament of Harry D. Gould for the sole benefit of the petitioner…

2Cases cited1 opinion

  1. In re the Estate of McCaffertyNew York Surrogate's Court · 1933

3Cited by8 opinions

  1. Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
  2. Bankers Trust Company v. United StatesDistrict Court, S.D. New York · 1970
  3. Jacobs v. United StatesDistrict Court, S.D. New York · 1971
  4. Estate of Simonson v. CommissionerUnited States Tax Court · 1973
  5. Estate of Simonson v. CommissionerUnited States Tax Court · 1973

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