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MATTER OF CARLSON

16 A.D.2d 28 (1962)

In the Matter of the Accounting of Mildred B. Donnelly et al., as Executors of Frank E. Donnelly, Deceased Executor of Marjorie K. Carlson, Deceased

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

February 22, 1962.

Attorney(s) appearing for the Case

Easton & Wagner (William E. Easton of counsel), for C. Carl Carlson, appellant.

Remington, Gifford, Willey & Williams (Thomas H. Remington of counsel), for Judith P. Velz, respondent.

Richard H. Connors, as special guardian for Suzanne Velz and others, infants, respondent.

Edward P. Loeser for Lincoln Rochester Trust Company.

BASTOW, J. P., GOLDMAN, McCLUSKY and HENRY, JJ., concur.

HALPERN, J.

The question in this case is whether a stock distribution made by the Eastman Kodak Company in 1959, in the ratio of one share for each share of common stock then outstanding, should be allocated to the income of trusts created by the decedent's will, rather than to the principal of the trusts.

The decedent's will created various trusts and provided, with respect to them, that "[a]ll stock...

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