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PARKER v. ROGERSON

33 A.D.2d 284 (1970)

William Parker, as Guardian of the Persons and Property of Bertram B. Parker, and Another, Appellant-Respondent, v. J. Russell Rogerson, Individually and as Executor of Geraldine G. Bellinger, Deceased, Respondent-Appellant. Manufacturers Hanover Trust Company, Individually and as Executor of Geraldine G. Bellinger, Deceased, Appellant-Respondent; The Phelps Can Co., Respondent, and Marine Midland Chautauqua National Bank (formerly Chautauqua National Bank of Jamestown), Respondent-Appellant. (Action No. 1.) Gebbie Foundation, Inc., Appellant-Respondent, v. J. Russell Rogerson, Individually and as Executor of Geraldine G. Bellinger, Deceased, and as Executor of Marion B. Gebbie, Deceased, Respondent-Appellant, and Manufacturers Hanover Trust Company, as Executor of Geraldine G. Bellinger, Deceased, Respondent-Appellant. (Action No. 2.) In the Matter of the Intermediate Account of J. Russell Rogerson, as Coexecutor of Geraldine G. Bellinger, Deceased. (Action No. 3.)

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

January 15, 1970.

Attorney(s) appearing for the Case

Elias, Schewel & Schwartz (Marvin L. Schwartz of counsel), for William Parker.

Raichle, Banning, Weiss & Halpern (Frank G. Raichle of counsel), for Phelps Can Co. and another.

Kelley, Drye, Newhall, Maginnes & Warren (Francis S. Bensel of counsel), for Manufacturers Hanover Trust Co.

Phillips, Lytle, Hitchcock, Blaine & Huber (Robert M. Hitchcock of counsel), for Marine Midland Chautauqua National Bank.

Raichle, Banning, Weiss & Halpern (Ralph L. Halpern of counsel), for J. Russell Rogerson.

Nixon, Hargrave, Devans & Doyle (William H. Morris of counsel), for Gebbie Foundation, Inc.

Louis J. Lefkowitz, Attorney-General (Gustave Harrow and Samuel A. Hirshowitz of counsel), for State of New York.

Charles H. Price, guardian ad litem.

MARSH, J. P., WITMER, BASTOW and HENRY, JJ., concur.

GABRIELLI, J.

In 1929 the father of Marion Gebbie and Geraldine G. Bellinger died owning 250 of the 500 outstanding shares of stock in the Phelps Can Co. (Phelps). The remaining 250 shares were owned by the Phelps family. Mr. Bellinger bequeathed 125 shares to each daughter. Marion Gebbie died in 1949, leaving her 125 shares in trust for the benefit of her sister with the remainder to the Gebbie Foundation, Inc...

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