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MATTER OF KELLOGG

35 Misc.2d 541 (1962)

In the Matter of the Accounting of Howard Kellogg, as Surviving Trustee under Trust Agreement with Spencer Kellogg, Sr.

Supreme Court, Erie County.

July 11, 1962

Attorney(s) appearing for the Case

Phillips, Mahoney, Lytle, Yorkey & Letchworth (Robert M. Hitchcock, William E. Lytle and William A. Bain of counsel), for petitioners. Jaeckle, Fleischmann, Kelly, Swart & Augspurger (Manly Fleischmann, Adelbert Fleischmann and John G. Putnam Jr., of counsel), for respondents. Mark N. Turner, as special guardian.

REID S. MOULE, J.

By an agreement dated June 26, 1922, Spencer Kellogg, Sr., the father of Howard Kellogg, created a trust, hereinafter referred to as the Lochevan Trust, and transferred to it 9,993 shares of 10,000 shares outstanding, of the capital stock of Lochevan Company, Inc., the assets of which consisted of 8,000 shares of the common stock of Spencer Kellogg & Sons, Inc., and a family estate, known...

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