This section contains the nature of the case and procedural background.

The decedent and her sister had numerous accounts in a savings institution. Most were in the name of the decedent, or as trustee. It was the practice of the decedent to draw from all the accounts at will whether they were in her name or otherwise. When she died in March 1900, accounts were outstanding in her name as trustee in favor of Emile Lattan and three other persons. There was no evidence that decedent ever spoke to anyone about any of the numerous accounts she opened. The court rejected Lattan's claims against the estate. The appellate division reversed, and this appeal resulted.

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