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MATTER OF FERRIS

3 N.Y.2d 70 (1957)

In the Matter of John W. Harris et al., Infants, by Irving D. Harris, Their Guardian ad Litem, et al., Appellants, to Compel an Accounting by Guaranty Trust Company of New York, as Substituted Trustee of the Trust Created between Jean Ferris, as Settlor, and Guaranty Executor and Trustee Company, Limited, as Trustee, Respondent. In the Matter of the Accounting of Guaranty Trust Company of New York, as Substituted Trustee of the Trust Created between Jean Ferris, as Settlor, and Guaranty Executor and Trustee Company, Limited, as Trustee, Respondent. Charles L. d'Espinay-Durtal et al., Appellants-Respondents; Anthony J. Romagna, as Guardian ad Litem of Chantal L. M. F. d'Espinay, an Infant, et al., Respondents-Appellants; THOMAS B. GILCHRIST, as Ancillary Executor of Jean F. d'Espinay, Deceased, Respondent.

Court of Appeals of the State of New York.

Decided May 24, 1957.

Attorney(s) appearing for the Case

William T. Griffin for John W. Harris and another, infants, by Irving D. Harris, their guardian ad litem, appellants.

Anthony J. Romagna, in person, and Arthur H. Printz for Anthony J. Romagna, guardian ad litem for Chantal L. M. F. d'Espinay, an infant, appellant.

George A. Spiegelberg and Laurence Rosenthal for Charles L. d'Espinay-Durtal, appellant-respondent.

Bernard Cowen for Thomas W. Corley and others, appellants-respondents.

William T. Griffin for John W. Harris and another, infants, by Irving D. Harris, their guardian ad litem, et al., respondents.

Walter D. Fletcher, John C. Hover, Peter C. McBean and Peter M. Ward for Guaranty Trust Company of New York, respondent.

CONWAY, Ch. J., DYE, FULD and BURKE, JJ., concur with DESMOND, J.; VAN VOORHIS, J., dissents in part in an opinion in which FROESSEL, J., concurs.

DESMOND, J.

We affirm in all respects the order appealed from which settles the account of respondent Guaranty Trust Company as trustee of an inter vivos trust created in 1929 by Jean Ferris d'Espinay who died in 1941. Of the numerous issues tendered by the parties we think it necessary to state our views as to one only.

By a codicil to her will Mrs. d'Espinay, exercising a power of appointment which...

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