Legal Opinion

In re United States Trust Co.

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

Decided February 13, 1903Published

Appeal from surrogate’s court, New York county. Accounting of the United States Trust Company of New York, as trustee under the will of Helena Rogers, deceased. From so much of the decree settling the account as directs the payment of one-third of the trust estate to John Ferndon Rogers, one of the beneficiaries of the trust, the trustee appeals.

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Appeal from surrogate’s court, New York county. Accounting of the United States Trust Company of New York, as trustee under the will of Helena Rogers, deceased. From so much of the decree settling the account as directs the payment of one-third of the trust estate to John Ferndon Rogers, one of the beneficiaries of the trust, the trustee appeals. Helena Rogers died on the 13th day oí May, 1898, leaving a will, which was •duly admitted to probate in the surrogate’s court of New York county as a will of real and personal property. She left as her descendants her only child, Hoffman Rogers, and…

1Opinion of the CourtHatch, J.

It is well settled law that a surrogate’s court is a-, court of limited jurisdiction, and in respect to accountings by testamentary trustees and guardians such court takes no incidental powers, but only such as are expressly given by the statute, and has no-authority to exercise general equitable powers in the disposition „of controversies arising therein. Matter of Hawley, 104 N. Y. 250,. 10 N. E. 352. The provisions of the Code of Civil Procedure have not changed the rule bearing upon such subject. Its jurisdiction over the accounts of testamentary trustees is coextensive with its…

2Cases cited9 opinions

  1. In re the Estate of WagnerNew York Court of Appeals · 1890
  2. In Re the Judicial Settlement of the Account of RandallNew York Court of Appeals · 1897
  3. In Re the Judicial Settlement of the Accounts of HawleyNew York Court of Appeals · 1887
  4. Farmers' Loan & Trust Co. v. Bankers & Merchants' Telegraph Co.New York Court of Appeals · 1890
  5. In re Wagner's EstateNew York Supreme Court · 1889

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