New York Trust Co. v. United States

This case comes on to be heard on a demurrer to the petition.

Plaintiff is a corporation organized and existing under and by virtue of the banking laws of the State of New York and, as such, is authorized by the laws of that State to act as administrator and executor of decedents’ estates, guardian of minors and incompetents, testamentary trustee, and trustee under trusts created inter vivos.

During the year commencing January 1, 1918, plaintiff, acting under due appointment by the courts of the State of New York in the following capacities, received as its fees and compensation the sum of…