Citation Codes Equivalent Citations citation codes Attorney(S) J. Lee Rankin, Robert E. Nickerson, Bruce F. Cohen Joseph W. Drake, Jr., for Esmond B. Martin others, John H. Young, as successor guardian ad litem for Serina A.B. Martin, an infant, Joseph T.P. Sullivan, in person, Irving J. Seaver for Joseph T.P. Sullivan, Referee, Bernard Newman, as former guardian ad litem, Harold H. Levin William M. Bradner, Jr., for Howard Phipps others, trustees- See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Accounting of HOWARD PHIPPS and Others, as Trustees of the Trust Created by HELEN MARTIN. ESMOND B. MARTIN et al., Appellants; HOWARD PHIPPS et al., Respondents. Order affirmed, with costs to all parties appearing separately and filing separate briefs, payable out of the trust; no opinion. Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.