MATTER OF GATO


276 A.D. 651 (1950)

In the Matter of the Accounting of Guaranty Trust Company of New York, as Trustee under a Trust Agreement Made by Eduardo H. Gato, Jr., as Settlor, Respondent. Herbert R. Cabrera, as Administrator of The Estate of Eduardo H. Gato, Jr., et al., Appellants; Frank E. H. Gato et al., Infants, by Arthur J. O'Leary, Their Guardian ad Litem, Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

April 25, 1950.


Attorney(s) appearing for the Case

Norris Darrell of counsel (Hubert J. DeLynn and Charles G. Rodman with him on the brief; Sullivan & Cromwell, attorneys), for appellants.

Arthur J. O'Leary for Frank E. Hidalgo Gato and Anne M. Porter, respondents.

Standish F. Medina of counsel (Otis T. Bradley with him on the brief; Davis Polk Wardwell Sunderland & Kiendl, attorneys), for petitioner-respondent.

GLENNON, J. P., and CALLAHAN, J., concur; DORE, J., concurs in result.


SHIENTAG, J.

The main question involved on this appeal concerns the interpretation and the application of a Florida tax apportionment statute, enacted on June 13, 1949, to an inter vivos, revocable trust created by the decedent.

Eduardo Hidalgo Gato, Jr., a resident of Florida, died intestate on March 8, 1948, leaving as his distributees his five surviving children. Letters of administration on...

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