MATTER OF LEONARD


45 Misc.2d 534 (1965)

In the Matter of The Estate of Wilbur L. Leonard, Deceased.

Surrogate's Court, Westchester County.

March 18, 1965


Attorney(s) appearing for the Case

Shalof & Nocca for Joseph F. Nocca, petitioner. Smith, Ranscht, Pollock & Barnes (Leonard J. Vecchiolla of counsel), for County Trust Company, cross petitioner, as testamentary trustee. Francis M. Leonard, Jr., as special guardian for incompetent.


HARRY G. HERMAN, S.

In this proceeding initiated by the executors for the judicial settlement of their account, the testamentary trustee has filed a cross petition which raises a question as to whether the marital deduction trust created under article "THIRD" of the will is entitled to share in the appreciation of the value of the estate's assets since the decedent's death, a problem usually approached in terms of ascertaining whether the marital deduction...

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