Legal Opinion

In re the Application for a Compulsory Accounting in the Estate of Appell

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

Decided January 13, 1922No. 2PublishedCited by 13 opinions

Appeal by Amanda Appell Evans, individually and as executrix and another, from certain portions of a decree of the Surrogate’s Court of the county of New York, entered in the office of the clerk of said Surrogate’s Court on the 7th day of August; 1920, judicially settling the accounts of Albert J. Appell and Amanda Appell' Evans, as executors under the will of Jacob Appell, deceased.

1Opinion of the Court

Page, J.:

This proceeding is the consolidation of the various accounting proceedings, the genesis of which is given in the opinion in the proceeding to remove Albert J. Appell as executor and trustee, decided herewith. (Matter of Appell, 199 App. Div. 574.)

The decree separately states the account of Amanda Appell Evans as executrix, and of Albert J. Appell as executor; the latter accounting for so much of the income of the estate as he personally received and disbursed, and the former being charged with the principal of the estate and with the income which she personally received, and credited…

2Cases cited3 opinions

  1. Barry v. . LambertNew York Court of Appeals · 1885
  2. In re of Trasfer Tax upon the Estate of FreundAppellate Division of the Supreme Court of the State of New York · 1911
  3. In re AppellAppellate Division of the Supreme Court of the State of New York · 1922

3Cited by13 opinions

  1. MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
  2. People ex rel. Four Park Avenue Corp. v. LillyAppellate Division of the Supreme Court of the State of New York · 1942
  3. Adda, Inc. v. CommissionerUnited States Tax Court · 1947
  4. COMMISSIONER OF INTERNAL REVENUE v. Adda, Inc.Court of Appeals for the Second Circuit · 1949
  5. In re the Estate of PinkneyNew York Surrogate's Court · 1938

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