Citation Codes Equivalent Citations citation codes Advocates Charles H. Tuttle and Peter J. O'Connor for Elizabeth C. Harris and Marcia C. Platt, appellants-respondents. John M. Foley, in person, and Richard G. Hickey for John M. Foley, as guardian ad litem for Clifton R. Hipkins and another, infants, appellant-respondent. Thomas B. Fenlon and Richard S. Emmet for petitioner-respondent-appellant. Israel Machtey for Ernest F. Cowles and others, respondents-appellants. See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Accounting of the BANK OF NEW YORK, as Trustee under Indentures of Trust made by LOUISE P. COWLES and by RUSSEL A. COWLES, and as Trustee under Article Sixth of the Will of ALFRED A. COWLES, Deceased, Respondent-Appellant. ERNEST F. COWLES et al., Respondents-Appellants; ELIZABETH C. HARRIS et al., Appellants-Respondents. Order affirmed, with costs to each party appearing separately and filing a separate brief payable out of the trusts; no opinion. Concur: Chief Judge DESMOND and Judges FULD, VAN VOORHIS, BURKE, SCILEPPI, BERGAN and KEATING.