Warfield v. Merchants National Bank

The plaintiff is the executor by appointment of the Surrogate’s Court for the County and State of New York, under the will of Bertha Coolidge Slade who died domiciled in New York city, January 9, 1953. The plaintiff seeks in these proceedings to recover the portions of Federal and New York estate taxes paid by him, which, according to decree of the Surrogate’s Court, are apportion-able to and payable by Day Trust Company, a Massachusetts corporation, as trustee under an inter vivas “Massachusetts trust” created by Slade on February 13,1951. The defendant is the successor trustee. The case is…