In re Byrnes
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court. Judicial settlement of the accounts of the United States Mortgage & Trust Company, as substituted trustee under the will of Matthew Byrnes, deceased.
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Appeal from Surrogate’s Court. Judicial settlement of the accounts of the United States Mortgage & Trust Company, as substituted trustee under the will of Matthew Byrnes, deceased. From a judgment permitting the trustee to file an amended and supplemental account by eliminating from the original account all items of receipts and disbursements of a hotel business conducted by it, and by including therein and charging itself with the amount of profits of the business as the only item, Byrnes appeals. Reversed. The United States Mortgage & Trust Company was substituted under the last will and…
1Opinion of the CourtEaughrin, J.
By virtue of the provisions of section 2802_of the Code of Civil Procedure, section 2729, regulating an accounting by an executor or administrator, is rendered applicable to accountings of trustees. Section 2729, so far as material, provides as follows:
“ * * * On an accounting by an executor or administrator, the accounting party must produce and file a voucher for every payment, except in one of the following cases: (1) He may be allowed, without a voucher, any proper item of expenditure, not exceeding twenty dollars, if it is supported by his own uncontradicted oath. * * * (2) If he proves…
2Cases cited7 opinions
- Willis v. . SharpNew York Court of Appeals · 1889
- In re the Judicial Settlement of the Accounts of PeckAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Accounting of PeckNew York Court of Appeals · 1903
- Estate of MunzorNew York Surrogate's Court · 1893
- In re the Administration of the Goods, Chattels, & Credits of SummersNew York Surrogate's Court · 1902
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3Cited by1 opinion
- In re TietjeDistrict Court, E.D. New York · 1920