MATTER OF ROGERS


39 Misc.2d 930 (1963)

In the Matter of The Estate of Noah C. Rogers, Deceased.

Surrogate's Court, New York County.

July 31, 1963


Attorney(s) appearing for the Case

Nelson Kantor, as special guardian. Gifford, Woody, Carter & Hays (Kenneth R. Strickland and John P. Sweeney of counsel), for petitioners. Clark, Carr & Ellis for Patricia M. Place.


S. SAMUEL DI FALCO, S.

In this proceeding to settle the account of trustees a construction is prayed for.

Three questions arise. The first concerns proper allocation of certain stock distributions. In paragraph Ninth of his will testator directed his fiduciaries to treat all dividends, including stock dividends, as income. This would constitute the contrary direction provided in section 17-a of the Personal...

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