Rowland v. Morgan
New York Surrogate's Court
Settlement of decree upon • judicial settlement of account of Edwin D. Morgan and others, as executors of decedent’s will. William F. Rowland, an infant nephew of decedent, and others, appeared in the proceedings. The facts are stated in the opinion.
1Opinion of the Court
The Surrogate.
Among the assets of this decedent’s estate, at the time of his death, were certain corporate securities whose market value is subject to great fluctuations. Some of those securities are still in the hands of the executors who are here accounting, and the decree to be entered in this proceeding will direct their delivery to the testamentary trustees. Their present market value is less than the value which was put upon them at the time the executors filed their inventory. Under these circumstances, how must they be rated, in the computation of commissions ?
The statutory provision…
2Cases cited7 opinions
- Laytin v. . DavidsonNew York Court of Appeals · 1884
- Cairns v. ChabertNew York Court of Chancery · 1839
- Wagstaff v. LowerreNew York Supreme Court · 1856
- Lawrence v. DaleNew York Court of Chancery · 1817
- In re KelloggNew York Court of Chancery · 1838
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3Cited by2 opinions
- In Re the Judicial Settlement of the Account of WilletsNew York Court of Appeals · 1889
- In re the Judicial Settlement of the Accounts of Barker & KnappAppellate Division of the Supreme Court of the State of New York · 1919