Case Name: In the Matter of the Accounting of Manufacturers and Traders Trust Company et al., as Executors of John E. Johnson, Deceased, Respondents; William R. Emblidge, as Trustee in Bankruptcy of John Johnson Construction Company, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1937-10-12
Citations: 275 N.Y. 556
Docket Number: 
Parties: In the Matter of the Accounting of Manufacturers and Traders Trust Company et al., as Executors of John E. Johnson, Deceased, Respondents; William R. Emblidge, as Trustee in Bankruptcy of John Johnson Construction Company, Appellant.
Judges: 
Reporter: New York Reports
Volume: 275
Pages: 556–557

Head Matter:
In the Matter of the Accounting of Manufacturers and Traders Trust Company et al., as Executors of John E. Johnson, Deceased, Respondents; William R. Emblidge, as Trustee in Bankruptcy of John Johnson Construction Company, Appellant.
Argued September 28, 1937;
decided October 12, 1937.
Howard T. Saperston and Daniel N. McNaughton for appellant.
James C. Sweeney for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Crane, Ch. J., O'Brien, Loitghran, Finch and Rippey, JJ. Lehman and Htjbbs, JJ., dissent on the ground that there is no evidence the withdrawals were intended as dividends.