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MATTER OF HORRMANN

4 Misc.2d 156 (1956)

In the Matter of the Accounting of Bankers Trust Company et al., as Substituted Trustees under Trust Agreement between August Horrmann, as Settlor, and Others.

Supreme Court, Special Term, New York County.

May 10, 1956.

Attorney(s) appearing for the Case

Abraham Shamos and Louis Newman for substituted trustees, petitioners.

Eli H. Bronstein for respondent.

ARON STEUER, J.

This is an application by the trustees of an inter vivos trust for approval of their final account. The sole question is whether certain stock received by the estate is to be considered as a stock dividend or otherwise.

The trust agreement originally provided that all dividends paid or payable in securities should be considered and treated as principal. The settlor reserved the...

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