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MATTER OF BANK OF NEW YORK

43 A.D.2d 105 (1973)

In the Matter of the Accounting of The Bank of New York, as Trustee of Discretionary Common Trust Fund "E", Respondent-Appellant M. James Spitzer, as Guardian ad Litem and as Attorney for Persons Interested in Principal of Discretionary Common Trust Fund "E", Appellant-Respondent Wirth H. Koenig, as Guardian ad Litem and as Attorney for Persons Interested in Income of Discretionary Common Trust Fund "E", Respondent

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

December 6, 1973.

Attorney(s) appearing for the Case

Thomas B. Fenlon of counsel (Carlton R. Asher, Jr., with him on the brief; Emmett, Marvin & Martin, attorneys), for respondent-appellant.

M. James Spitzer (Ronald J. Offenkrantz with him on the brief), guardian ad litem and attorney for persons interested in principal of Discretionary Common Trust Fund "E" of the Bank of New York, appellant-respondent in person.

Wirth H. Koenig (Barron M. Tenny with him on the brief), guardian ad litem and attorney for persons interested in income of Discretionary Common Trust Fund "E" of the Bank of New York, respondent in person.

McGIVERN and TILZER, JJ., concur with NUNEZ, J.; MARKEWICH, J., dissents in an opinion in which STEVENS, P. J., concurs.

NUNEZ, J.

Petitioner, a trustee of a discretionary common trust fund, brought this proceeding to settle the intermediate account of its proceedings for the period from September 30, 1964 through September 30, 1968. Under section 100-c of the Banking Law, trustees of discretionary common trust funds are required to render intermediate accountings at four-year intervals. The guardian ad litem for principal interests...

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