to Walter G. Winne and Toby Furst as substituted trustees in the place and stead of the Passaic National Bank and Trust Company. These accountants now seek an allowance for their services in the sum of $ 5,000. According to their verified petition, the services for which this allowance is sought consisted generally in an examination of the books and records of East Ridgelawn Cemetery and the rendition of accounting advice and guidance to the two said substituted trustees, to the survivor of them, and to their counsel, extending over a period from the date of their appointment to the present. The services for which these accountants now seek allowance are exclusive of those rendered in connection with the Perpetual Care Fund of the Cemetery which covered a period of fourteen years. These accountants are presently in the course of advising the surviving substituted trustee, and his attorney, respecting the tax status of the funds presently in the trustee's hands and in that connection their representative advised the Court respecting the amount to be reserved to meet any tax liability. These accountants will be awarded an ad interim allowance for their services to date, exclusive of the services rendered in connection with the Perpetual Care Fund, in the amount of $ 3,500.
The Attorneys for East Ridgelawn Cemetery.
Although conceding that East Ridgelawn Cemetery has been an adversary of the defendant trustees in the litigation which ultimately resulted in the trustees' recovery of a judgment against the Cemetery, the attorneys for the Cemetery apparently rest their claim for a present allowance in the amount of $ 3,500 upon their asserted collaboration with the surviving substituted trustee, in reaching an agreement for the conveyance of land by the Cemetery to the trustee in satisfaction of the judgment, in contributing to the enhancement of the value of the land by working out, with the surviving substituted trustee, a specific location for the sewer easement herein previously referred to. The Court is cognizant of the fact that the determination of the location of this easement was partly responsible for the ability of the surviving substituted trustee, on resale, to secure the substantial increase in the price received. Therefore, the Cemetery will be allowed $ 1,500 on account of its obligation to its attorneys for their services in its behalf.
Claim of Estate of William L. Rae, Deceased.
The Court has been furnished with an affidavit of Phoebe A. Rae, the widow and personal representative of William L. Rae, who died on April 25, 1953, from which it appears that said decedent in his lifetime 'actively participated as the attorney for the holders of certificates of indebtedness and owners of lots and plots of East Ridgelawn Cemetery in litigation affecting said cemetery commencing in or about 1945.' The same affidavit sets forth that in one action in which the decedent participated, he was awarded a counsel fee of $ 1,000 for his services 'to be paid out of any fund that might come into the hands of Walter Winne as Substituted Trustee, etc.' Accordingly, the deponent seeks an allowance for the Estate of said decedent in the amount of $ 5,000 in addition to the sum of $ 1,000 awarded by the New Jersey Superior Court. In East Ridgelawn Cemetery v. Winne, 1953, 11 N.J. 459, 94 A.2d 833, decedent argued the cause before the New Jersey Supreme Court in behalf of certain cross-appellants and the Court modified, but otherwise affirmed, a judgment of the Appellate Division of the New Jersey Superior Court in the same case (19 N.J.Super. 413, 88 A.2d 635), which in part affirmed and in part reversed a judgment of the Chancery Division of the same Court (11 N.J.Super. 555, 78 A.2d 623). The latter report embodies a comprehensive historical narration of the preceding litigation involving the Cemetery. Although it appears that decedent participated as counsel in the litigation in all three of the Courts whose opinions are above cited, I am unable to discern, from reading the opinions, any substantial contribution made by decedent through the parties whom he represented to the result finally achieved by the surviving substituted trustee. Upon the presentation of a certified copy of the order or judgment of the New Jersey Court awarding to decedent the allowance of $ 1,000 mentioned in his widow's affidavit, I shall direct the payment thereof out of the fund presently in the hands of the surviving substituted trustee, but I can find no justification for making any further allowance to this applicant upon the record presently before me.
Objections to Trustee's Account and to Applications for Allowances.
Written objections have been filed to the account of the surviving substituted trustee and to the various applications for allowances hereinabove mentioned. Further objections to the claimed allowances have been made in letter form by one of the attorneys for East Ridgelawn Cemetery. The Court has carefully considered all of these objections.
Among the objections made by and in behalf of Clarabel B. Mulholland, Winfield Bonynge, Grace B. Taylor and East Ridgelawn Cemetery, is that directed to the trustee's contemplated payment of a dividend upon shares claimed to be owned by the Estate of Harry E. Hunt, deceased, as set forth in Schedule B of the trustee's account. These objectors assert that no proof of claim has been filed justifying any such payment to the named Estate. The trustee will be directed to make no dividend payment upon any shares without securing due proof of the right of the claimant to receive such payment.
The same objectors also assert that pursuant to this Court's order of August 9, 1956, Samuel I. Kessler, received $ 1,766.94 and Samuel Kaufman received $ 3,370.43. Reference to the mentioned order indicates that these payments were directed as reimbursement of disbursements made by the designated payees, among whom was also included Isadore Glauberman, Esq., therein designated to receive a reimbursement of his disbursements in the amount of $ 140.05. Any reimbursement of disbursements to be authorized in accordance with this opinion shall be deemed inclusive of the amounts stated in this Court's order of August 9, 1956, unless the latter amounts have already been paid.
An order may be presented in conformity with the views hereinabove expressed.
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