Citation Codes Equivalent Citations citation codes Attorney(S) Naomi Ranson, Joseph Fischer Jesse Hemley for Earl A. Darr for Edith A. Merritt, See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Accounting of GUARANTY TRUST COMPANY OF NEW YORK, as Trustee under the Will of ANNIE M. CUMMINGS, Deceased, Respondent. LILLIAN CUMMINGS, Individually and as Administratrix of the Estate of GEORGE S. CUMMINGS, Deceased, et al., Appellants; EDITH A. MERRITT, Respondent. Order affirmed, with costs to respondents payable out of the fund; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE and FULD, JJ. Taking no part: THACHER, J.