MATTER OF CROMWELL


199 Misc. 143 (1950)

In the Matter of the Accounting of John F. Dulles et al., as Executors of William N. Cromwell, Deceased.

Surrogate's Court, New York County.

August 9, 1950.


Attorney(s) appearing for the Case

S. Pearce Browning, Jr., for John F. Dulles and others, as executors of William N. Cromwell, deceased, petitioners.

Cloyd Laporte, Carl E. Heilman and H. Woodward McDowell for New York State Bar Association and others, respondents.

Laurence D. Kieran, special guardian for Odile M. de Cazenove, respondent.

Edward R. Finch, Leon Schaefler, Edward R. Finch, Jr., and Charles M. Arak for Rector, Church Wardens and Vestrymen of St. Bartholomews Church in the City of New York and others, respondents.

Coudert Brothers for Foundation de Memorial de L'Escadrille Lafayette and another, respondents.

Cravath, Swaine & Moore for President and Trustees of Bowdoin College and another, respondents.

John Godfrey Saxe, Frederick vP. Bryan, Henry J. Kennedy and John A. Kiser for Trustees of Columbia University in the City of New York, respondent.

Hawkins, Delafield & Wood for American Museum of Natural History, respondent.

Burke & Burke for American Bible Society, respondent.

Cahill, Gordon, Zackry & Reindel for Trustees of Dartmouth College, respondent.

Delafield, Marsh & Hope for French Benevolent Society, respondent.

Lord, Day & Lord for Metropolitan Museum of Art, respondent.

Joseph A. Cox for Francis J. Mulligan, as Public Administrator of County of New York, respondent.

Barry, Wainwright, Thacher & Symmers for Alumni Association of the Law School of Columbia University, respondent.

Courtland Kelsey and George M. Bentley for Kenyon College and others, respondents.

George Link, Jr., and Charles H. Buckley for New York Medical College and others, respondents.

James A. Delehanty, Jeremiah P. Lyons and John Lane for British War Relief, respondent.

Arthur W. Siegrist and Frederic S. Nathan for Juilliard Musical Foundation, respondent.

Francis T. P. Plimpton and Peter A. Campbell for Trustees of Amherst College and others, respondents.

Langdon P. Marvin and Walter L. Bryant for President and Fellows of Harvard College, respondents.

Williamson Pell, Jr., for New York Public Library and others, respondents.

Benjamin, Galton & Robbins for Mount Sinai Hospital, respondent.

Louis Charles Wills for Brooklyn Home for Children, respondent.

Dunnington, Bartholow & Miller for New York Eye & Ear Infirmary and another, respondents.

Harold J. Gallagher and William Fitz Gibbon for American Bar Association Endowment, respondent.

Nathaniel L. Goldstein, Attorney-General (Corning G. McKennee of counsel), respondent, in his statutory capacity under section 12 of Personal Property Law and section 113 of Real Property Law.


COLLINS, S.

This is a proceeding for the settlement of the account of the executors and for construction. An intermediate decree disposing of all issues except that involving the interpretation of the tax clause of the will has previously been made with that question postponed for present decision.

The issue is between two opposing groups of legatees and involves the manner in which estate taxes are to...

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