MATTER OF BANK OF NEW YORK

George W. Martin, Richard S. Emmet, John L. Merrill, Jr., and Richard C. Welden for Bank of New York, as trustee, appellant. William Mertens, Jr., as guardian ad litem for infants, appellants. Borris M. Komar for Peter B. Nelson and others, respondents. Theodore R. Kupferman, Stanleigh P. Friedman and Philip L. Winter for Edwin L. Coyle and another, respondents. Archibald H. Cashion and Forbes D. Shaw for Commonwealth Gas Corporation, respondent. Myles J. Lane, United States Attorney for the Southern District of New York ( Henry L. Glenn of counsel), for United States of America, respondent.