Case Name: GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR AND TRUSTEE UNDER LAST WILL AND TESTAMENT OF MAX GOEBEL, DECEASED, PLAINTIFF-RESPONDENT, v. THE FIRST NATIONAL IRON BANK OF MORRISTOWN, EXECUTOR UNDER LAST WILL AND TESTAMENT OF CARRIE HAMMANN, DECEASED, ET ALS., DEFENDANTS-APPELLANTS, AND J. HOWARD McGRATH, ATTORNEY-GENERAL OF THE UNITED STATES, ET ALS., DEFENDANTS-RESPONDENTS
Court: Supreme Court of New Jersey
Jurisdiction: New Jersey
Decision Date: 1951-11-05
Citations: 8 N.J. 112
Docket Number: 
Parties: GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR AND TRUSTEE UNDER LAST WILL AND TESTAMENT OF MAX GOEBEL, DECEASED, PLAINTIFF-RESPONDENT, v. THE FIRST NATIONAL IRON BANK OF MORRISTOWN, EXECUTOR UNDER LAST WILL AND TESTAMENT OF CARRIE HAMMANN, DECEASED, ET ALS., DEFENDANTS-APPELLANTS, AND J. HOWARD McGRATH, ATTORNEY-GENERAL OF THE UNITED STATES, ET ALS., DEFENDANTS-RESPONDENTS.
Judges: 
Reporter: New Jersey Reports
Volume: 8
Pages: 112–121

Head Matter:
GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR AND TRUSTEE UNDER LAST WILL AND TESTAMENT OF MAX GOEBEL, DECEASED, PLAINTIFF-RESPONDENT, v. THE FIRST NATIONAL IRON BANK OF MORRISTOWN, EXECUTOR UNDER LAST WILL AND TESTAMENT OF CARRIE HAMMANN, DECEASED, ET ALS., DEFENDANTS-APPELLANTS, AND J. HOWARD McGRATH, ATTORNEY-GENERAL OF THE UNITED STATES, ET ALS., DEFENDANTS-RESPONDENTS.
Argued October 29, 1951
Decided November 5, 1951.
Mr. Alfred C. Clapp argued the cause for the appellants (Messrs. Hetfield ■& Hetfield and Mr. Albert H. Holland, attorneys).
Mr. John F. Cushman of the New York Bar argued the cause for the respondents, J. Howard McGrath, et als. (Mr. Grover C. Richman, Jr., and-MV. Edward V. Ryan, attorneys.)
Mr. James ■J. Langan argued the cause for the plaintiff-respondent (Messrs. Marldey •& Broadhurst, attorneys).

Opinion:
Pee Cueiam.
The judgment is affirmed for the reasons expressed in the opinion of Judge Stanton.
For affirmance—Chief Justice Vandeebilt and Justices Oliphant, Wacheneeld and Ackekson—4.
For reversal—Justices Case and Bueling—-2.