MATTER OF MACEWAN


280 A.D. 193 (1952)

In the Matter of the Accounting of Daniel A. MacEwan, as Executor of James W. MacEwan, Deceased, Appellant-Respondent. Florence A. MacEwan, Respondent-Appellant

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

May 14, 1952.


Attorney(s) appearing for the Case

Cleveland Pond for appellant-respondent.

Frederick F. Grotz for respondent-appellant.

John F. O'Connor for John T. MacEwan, amicus curiæ.

All concur. Present — TAYLOR, P. J., McCURN, VAUGHAN, KIMBALL and PIPER, JJ.


KIMBALL, J.

We agree with the disposition made by the Surrogate as to the several objections which were interposed to the executor's account, with the exception of the setoff to the widow of $300 under subdivision 4 of section 200 of the Surrogate's Court Act. The decree directed the executor to pay over to the widow $300 "out of money in his hands". The only money in the hands of the executor was from the proceeds...

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