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MATTER OF HOLLOWAY

68 Misc.2d 361 (1972)

In the Matter of The Estate of William G. Holloway, Deceased.

Surrogate's Court, Nassau County.

January 14, 1972

Attorney(s) appearing for the Case

Davies, Hardy, Ives & Lawther (Cecil L. Head of counsel), for petitioners. Adrien E. Laurencelle, Jr., guardian ad litem. Carter, Ledyard & Milburn (Richard B. Covey of counsel), for New York State Bankers Association (Trust Division), amicus curiae.

JOHN D. BENNETT, S.

This is a motion by the guardian ad litem to reargue the decision (reported in 67 Misc.2d 132) that the trustees were not required to charge income with income taxes payable by four residuary trusts as the result of principal distributions to those trusts. Those distributions were "deemed" income under the 1954 Internal Revenue Code policy decision...

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