MATTER OF CLEMENS


198 Misc. 1049 (1950)

In the Matter of the Accounting of Hugo Kohlmann et al., as Trustees under The Will of Marie H. Clemens, Deceased.

Surrogate's Court, New York County.

October 25, 1950.


Attorney(s) appearing for the Case

Curtis, Mallet-Prevost, Colt & Mosle for trustees, petitioners.

Winthrop, Stimson, Putnam & Roberts for Dorothy C. Henry, respondent.


FRANKENTHALER, S.

In the first intermediate accounting by the trustees of one of the residuary trusts, petitioners ask instructions in respect of the allocation of interest on estate taxes between income and principal of the trust and the transfer from principal to income of the amount by which income has overpaid its proper share. No objection is made to the allocation or to the adjustment necessary to effect...

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