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MATTER OF CITY BANK FARMERS TRUST CO.

306 N.Y. 733 (1954)

In the Matter of the Accounting of City Bank Farmers Trust Company, as Trustee under Four Trust Agreements Executed Respectively by Reginald A. Clarke and Others, Respondent. Audley Clarke Company et al., Respondents; Gertrude S. Kitfield, Appellant.

Court of Appeals of the State of New York.

Decided January 21, 1954

Attorney(s) appearing for the Case

David Oppenheim, M. S. Isaacs and I. S. Isaacs for appellant.

Conrad Saxe Keyes for City Bank Farmers Trust Company, respondent.

William Walzer and Martin J. Walzer for Audley Clarke Company and others, respondents.

Alfred Norick, as guardian ad litem for Evelin B. Young and others, infants, respondents.

LEWIS, Ch. J., CONWAY, DESMOND, DYE, FULD and VAN VOORHIS, JJ., concur; FROESSEL, J., dissents in memorandum.

Per Curiam.

By separate instruments bearing the same date — December 29, 1931 — the four children of Audley Clarke created reciprocal trusts of their stockholdings in the Audley Clarke Company and the Audley Clarke Corporation, a then wholly owned subsidiary, which was later merged with and became part of the Audley Clarke Company. In this proceeding by the trustee to settle its account from 1931-1949...

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