Legal Opinion

In re the Judicial Settlement of the Account of Guaranty Trust Co.

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

Decided April 8, 1909PublishedCited by 4 opinions

Appeal by George W. Angelí from part of a decree of the Surrogate’s Court of the county of New York, entered in said court on the 1st day of September, 1908, settling the account of the substituted trustee herein and directing payment to the executors of Caroline E. Perkins, deceased, of certain items held to be income.

1Opinion of the Court

Clarke, J.:

The controversy upon this appeal is between the residuary legatee and the executors of the life beneficiary of the trust created by the will, as to whether certain sums were properly credited to income or principal. The first item is the sum of $2,006.50, amount of royalties on certain copyrights owned by the decedent. On October 4,1893, a decree was duly made and entered in the Surrogate’s Court, judicially settling the account of Caroline E. Perkins, who was then the sole surviving executrix of the estate. Upon that accounting the amounts received from the said copyright during…

2Cases cited3 opinions

  1. In Re the Accounting of StevensNew York Court of Appeals · 1907
  2. In re Perkin's EstateNew York Supreme Court · 1894
  3. In re the Judicial Settlement of the Accounts of McGoughranAppellate Division of the Supreme Court of the State of New York · 1908

3Cited by4 opinions

  1. In re the Estate of HilliardNew York Surrogate's Court · 1937
  2. In re the Accounting of ElyNew York Surrogate's Court · 1959
  3. In re the Judicial Settlement of the Account of FanoniNew York Surrogate's Court · 1914
  4. In re the Judicial Settlement of the Intermediate Account of Proceedings of MyersAppellate Division of the Supreme Court of the State of New York · 1938

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