In re the Estate of Cruikshank

Wingate, S.

Despite the fact that almost a quarter of a century has elapsed since its enunciation, there are still numerous eminent members of the bar to whom the mere mention of the decision in Matter of Ziegler (218 N. Y. 544, 556) is an anathema. The Court of Appeals there unanimously affirmed the determination of the Appellate Division (168 App. Div. 735, 745), which had held that where a c ^executor had fully accounted and had died prior to the *515entry of a decree of judicial settlement, but had not paid out the principal funds, the 'assets of the estate, on his death, had automatically…