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MATTER OF GROVER

24 Misc.2d 857 (1960)

In the Matter of Gertrude M. Grover, Deceased.

Surrogate's Court, Onondaga County.

September 22, 1960.

Attorney(s) appearing for the Case

Bond, Schoeneck & King (George C. Shattuck of counsel), for Donald S. Grover, petitioner. Charles B. Close and C. Ed. Close for Arlene G. Gates. Robert H. Lawler, as special guardian for Lawrence R. Gates and others, infant contingent remaindermen. Estabrook, Estabrook, Burns & Hancock (A. Van W. Hancock of counsel), for Marine Midland Trust Company of Central New York, as trustee of trust for benefit of Arlene G. Gates. Louis J. Lefkowitz, Attorney-General (Herman H. Arkin of counsel), for State of New York, contingent creditor.

LAURENCE D. WOOD, S.

The issue presented before the court is to determine whether under the provisions of the particular will, hereinafter in part set forth, all or a portion of certain stock dividends declared after the death of the testatrix should be considered income or principal.

The decedent, Gertrude M. Grover, died on April 21, 1956, survived by her husband, Arlington L. Grover, and two children...

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