MATTER OF FIRST TRUST CO. v. GOODRICH


2 A.D.2d 172 (1956)

In the Matter of First Trust & Deposit Company, as General Guardian of the Property of Huntington B. Crouse, Iii, and Another, Infants, Petitioner, v. Allen J. Goodrich et al., Constituting The State Tax Commission, Respondents. (Two Proceedings.)

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

July 9, 1956.


Attorney(s) appearing for the Case

Gerald H. Henley and Matthew R. Quinn for petitioner.

Jacob K. Javits, Attorney-General (Robert W. Bush and James O. Moore, Jr., of counsel), for respondents.

BERGAN, HALPERN, ZELLER and GIBSON, JJ., concur.


FOSTER, P. J.

These proceedings have been brought under article 78 of the Civil Practice Act to review income tax assessments for the year 1952, made by the State Tax Commission against two infants who presently live in the State of California.

The parents of the infants both died in the city of Syracuse, New York, on May 14, 1951. For reasons that appear wholly sufficient the Surrogate of Onondaga County...

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