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MATTER OF BAUER

13 A.D.2d 369 (1961)

In the Matter of the Final Accounting of Morgan Guaranty Trust Company of New York, as Trustee under an Indenture Trust Made by Dagmar Bauer, Respondent. Rosanna Arnott, as Executrix of Gabriel Popp, Deceased, et al., Appellants. Midland Bank Executor and Trustee Company Limited, as Executor of Dagmar Bauer, et al., Respondents

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

June 27, 1961.

Attorney(s) appearing for the Case

Alfred J. Bedard of counsel (Andrew E. Ullmann and Robert Granville Burke with him on the brief). Alfred J. Bedard, attorney for Rosanna Arnott and others; Chapman & Burke, attorneys for Victor H. Luneborg and others; Sullivan & Ullmann, attorneys for Samuel Popp and others, appellants.

Michael Alexander of counsel (Harold Seider with him on the brief; Bernard B. Smith, attorney), for Midland Bank Executor and Trustee Company Limited and others, respondents.

Davis Polk Wardwell Sunderland & Kiendl for Guaranty Trust Company of New York, respondent.

BOTEIN, P. J., VALENTE and McNALLY, JJ., concur with STEVENS, J.; BREITEL, J., dissents in part in opinion.

STEVENS, J.

This is an appeal from an order which settled an inter vivos trust account and determined that a power of appointment reserved in the trust indenture had been properly exercised and a valid disposition made of the corpus of the trust by will.

In 1917, Dagmar Bauer, hereinafter called the settlor, a resident of New York, executed an irrevocable trust indenture. The trust provided that...

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