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  5. 26 A.D.2d 166 (1966)
 

LEON v. GLASER

26 A.D.2d 166 (1966)

Harold Leon et al., Respondents-Appellants, v. Herbert P. Glaser et al., Respondents-Appellants, and Walter Glaser et al., Appellants-Respondents

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

July 7, 1966.

Attorney(s) appearing for the Case

Howard L. Kuttner of counsel (Eugene L. Sugarman with him on the brief: Sugarman, Kuttner & Fuss, attorneys), for Harold Leon and others, respondents-appellants.

James Lawrence Garrity of counsel (Burt A. Lewis with him on the brief; Garrity, Connolly & Mohr, attorneys), for Herbert P. Glaser, respondent-appellant.

Jeremiah F. Cross of counsel (Cross, Saver & O'Shea, attorneys), for Frieda Glaser, respondent-appellant.

Solomon P. Glushak for Walter Glaser and others, appellants-respondents.

RABIN, J. P., McNALLY, EAGER and WITMER, JJ., concur.

STEVENS, J.

On October 1, 1952 Harold Leon and Herbert P. Glaser were equal partners in the partnership known as G. A. L. Electro Mechanical Service (Electro) which was engaged in the manufacture of electrical elevator devices. On that date Leon and Glaser created identical trusts, Glaser transferring 22½% interest in Electro to Frieda Glaser as trustee (trustee Glaser) for the benefit of the three Glaser children (Glaser beneficiaries)

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