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MATTER OF MATTES

309 N.Y. 942 (1955)

In the Matter of the Construction of The Will of Laura C. Mattes, Deceased. James C. Lambeth et al., Appellants; Bankers Trust Company, as Executor of Laura C. Mattes, Deceased, et al., Respondents.

Court of Appeals of the State of New York.

Decided December 28, 1955

Attorney(s) appearing for the Case

Charles H. Tuttle and Alfred D. Clark for Harvey E. Lambeth, appellant.

Edmund B. Bellinger for James C. Lambeth, appellant.

George L. Genung, special guardian for Harvey E. Lambeth. Jr., and another, infants, appellants.

Laurence D. Kieran for Edward C. Mattes, respondent.

Irving L. Schanzer and Henry S. Hooker for Bankers Trust Company, respondent.

Concur: CONWAY, Ch. J., DESMOND, FULD, VAN VOORHIS and BURKE, JJ. Dissent: FROESSEL, J.

Order affirmed, with costs to all parties appearing separately and filing separate briefs payable out of the estate; no opinion.

FROESSEL, J., dissents and votes to reverse in the following memorandum:

I dissent and vote to reverse. When the testatrix, in the same paragraph in which she directed payment of her debts and administration expenses, directed that "all" estate taxes "shall be paid out of my residuary estate" and further directed in...

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