In re the Accounting of Pierson

Appellate Division of the Supreme Court of New York

In re the Accounting of Pierson

282 A.D. 693, 122 N.Y.S.2d 878, 1953 N.Y. App. Div. LEXIS 4717

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 30, 1953

StatusPublished

This text of 282 A.D. 693 (In re the Accounting of Pierson) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re the Accounting of Pierson, 282 A.D. 693, 122 N.Y.S.2d 878, 1953 N.Y. App. Div. LEXIS 4717 (N.Y. Ct. App. 1953).

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Opinion

Claimant had the burden of proof to establish his claim to the commissions received from the trusts. While varying inferences may be drawn from the proof there is not sufficient to justify upsetting the findings of the Surrogate who was authorized on this record to make the determination that the relations between claimant and the decedent did not unequivocally establish the intention to repay the commissions transferred or the equivalent in the will of the survivor of the decedent and decedent’s wife. The accounting records, the manner of handling [694]*694the income taxes on the commissions and the estate tax return, may be found to support the decree of the learned Surrogate. On this construction it is not a necessary conclusion that claimant’s version of their relations constitute» intentional assertion of an unjustified claim. Decree, so far as appealed from, unanimously affirmed, with costs. Present — Peck, P. J., Dore, Cohn, Callahan and Breitel, JJ.

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Claimant had the burden of proof to establish his claim to the commissions received from the trusts. While varying inferences may be drawn from the proof there is not sufficient to justify upsetting the findings of the Surrogate who was authorized on this record to make the determination that the relations between claimant and the decedent did not unequivocally establish the intention to repay the commissions transferred or the equivalent in the will of the survivor of the decedent and decedent’s wife. The accounting records, the manner of handling [694]*694the income taxes on the commissions and the estate tax return, may be found to support the decree of the learned Surrogate. On this construction it is not a necessary conclusion that claimant’s version of their relations constitute» intentional assertion of an unjustified claim. Decree, so far as appealed from, unanimously affirmed, with costs. Present — Peck, P. J., Dore, Cohn, Callahan and Breitel, JJ.

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Bluebook (online)

282 A.D. 693, 122 N.Y.S.2d 878, 1953 N.Y. App. Div. LEXIS 4717, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-accounting-of-pierson-nyappdiv-1953.