MATTER OF FISKE


35 Misc.2d 289 (1962)

In the Matter of The Estate of Marione C. Fiske, Deceased.

Surrogate's Court, Westchester County.

May 14, 1962


Attorney(s) appearing for the Case

White & Case for petitioners. Edward J. Wren for respondents. George R. Sherriff, as special guardian.


HARRY G. HERMAN, S.

In this intermediate accounting by the trustees, the question is presented as to whether a certain stock distribution of American Cyanamid Company received as a stock dividend is to be treated as income or as principal.

Under the will dated April 19, 1940, and admitted to probate on March 11, 1947, the testatrix directed the division of her residuary estate into equal shares among her issue, per stirpes, except that the aggregate...

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