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MATTER OF GARDINER

20 Misc.2d 722 (1959)

In the Matter of the Accounting of Guaranty Trust Company of New York, as Trustee under the Will of George H. Gardiner, Deceased.

Surrogate's Court, Kings County.

August 13, 1959.

Attorney(s) appearing for the Case

Davis Polk Wardwell Sunderland & Kiendl for petitioner.

Henry N. Rapaport, as special guardian for Laurel N. Engstrom and another, infants.

Jerome F. O'Connor for Mildred Heeney, remainderman.

Campbell & Hills for Samuel R. Zetzer and others.

Charles E. Hawkins for Herbert R. Ketzer and others.

Seymour L. Ripans for Eleanor F. Cavanagh.

Donald B. Jones in person.

Samuel Eden for 50 Plaza Corp.

Henry A. Spelman for Franklin W. Gardiner.

Louis Tuchman for Kamma Decher, as administratrix of the estate of Charles Decher, deceased.

Lester W. Rubin and Herbert Silberman for Herbert Silberman and others.

Joseph P. Kissling for Alice R. Kissling.

Fierson & Koenig for Irving Fierson.

Newman & Bisco for Sylvester B. Gardiner and another, individually and as executors of Margaret B. Gardiner, deceased.

MAXIMILIAN MOSS, S.

This is a final accounting by the trustee in respect of the residuary trust which terminated upon the death of testator's widow and life beneficiary on April 16, 1957. In conjunction therewith the court is required to construe the will, particularly article "Eighth" subdivision "(2)" thereof. The construction involves the applicability of section 47-a of the Decedent Estate Law which reads...

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