MATTER OF FIRST TRUST CO. v. GOODRICH


3 N.Y.2d 410 (1957)

In the Matter of First Trust & Deposit Company, as General Guardian of the Property of Huntington B. Crouse, III, and Another, Infants, Appellant, v. Allen J. Goodrich et al., Constituting the State Tax Commission, Respondents. (Two Proceedings.)

Court of Appeals of the State of New York.

Decided July 3, 1957.


Attorney(s) appearing for the Case

Gerald H. Henley, Matthew R. Quinn and Ferdinand L. Picardi for appellant.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and John R. Davison of counsel), for respondents.

CONWAY, Ch. J., DESMOND, DYE, FULD, FROESSEL and BURKE, JJ., concur.


VAN VOORHIS, J.

This article 78 proceeding concerns the right of New York State to tax the incomes for the calendar year 1952 of two infants, 10 and 8 years of age respectively, who have moved from New York State to live with their personal guardians in California under order of the Surrogate's Court of Onondaga County. They are sister and brother, and were orphaned by the deaths of both mother and father on May...

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