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MATTER OF INMAN

22 Misc.2d 573 (1959)

In the Matter of The Estate of Walker P. Inman, Deceased.

Surrogate's Court, New York County.

December 11, 1959.

Attorney(s) appearing for the Case

Perkins, Daniels, McCormack & Collins for Philip B. Heartt and others, as executors, petitioners.

Irving M. Maron, as special guardian for Susan E. Hedding and others, infants, respondent.

Henry H. Sternberg, as special guardian for Walker P. Inman, Jr., an infant, respondent.

JOSEPH A. COX, S.

The will of this testator creates a marital deduction trust for the benefit of his widow and a residuary trust for the benefit of his son. The trustees of the widow's trust are authorized to invade the principal for her benefit and she is granted a general power of appointment. The will was admitted to probate in 1954 and when the executors prepared the Federal income tax returns of the estate...

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