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MATTER OF COWLES

22 A.D.2d 365 (1965)

In the Matter of the Accounting of The Bank of New York, as Trustee under Indentures of Trust made by Louise P. Cowles and by Russel A. Cowles, and as Trustee under Article Sixth of The Will of Alfred A. Cowles, Deceased, Appellant. Ernest F. Cowles et al., Appellants; Elizabeth C. Harris et al., Respondents

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

January 7, 1965.

Attorney(s) appearing for the Case

Thomas B. Fenlon of counsel (Richard S. Emmet, Thomas F. Noone and Israel Machtey with him on the brief; Emmet, Marvin & Martin, attorneys for Bank of New York, appellant; Israel Machtey attorney for Ernest F. Cowles and others, appellants), for appellants.

John M. Foley of counsel (Richard G. Hickey with him on the brief), as guardian ad litem for infants, respondent.

Breed, Abbott & Morgan, attorneys for Elizabeth C. Harris and another, respondents.

BOTEIN, P. J., RABIN and McNALLY, JJ., concur with EAGER, J.; STEUER, J., dissents in part in opinion.

EAGER, J.

This proceeding, brought under article 79 of the Civil Practice Act, was instituted in 1955 by the Bank of New York for a judicial settlement of its accounts as of March 3, 1955, as trustee of certain inter vivos trusts created by Louise P. Cowles and Russel A. Cowles, and for judicial settlement of its accounts as of March 3, 1955 as trustee under a testamentary trust created by the will of...

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