Opinion
Nos. 212, 213
Submitted May term, 1944.
Decided October 17th, 1944.
There is judicial sanction for the allowance of compensation for the necessary services of certified public accountants. The fee allowed in this case was, under the circumstances, proper.
On appeal from the Court of Chancery.
Messrs. Pitney, Hardin Ward ( Mr. Waldron M. Ward, of counsel), for the appellant.
Messrs. Carpenter, Gilmour Dwyer ( Mr. Charles B. Collins, and Mr. Archie S. Karp, of the New York bar), for the respondents Ruth K. Murphy, et al.
Messrs. Milton, McNulty Augelli ( Mr. Joseph Keane, of counsel), for the respondents John F. Wessel et al.
The final decree (February 8th, 1944) in each cause is affirmed, for the reasons stated in the opinion of Vice-Chancellor Fielder, which is reported at 134 N.J. Eq. 271; 35 Atl. Rep. 2d 215.
We have examined the application which was made to and denied by the Vice-Chancellor for a rehearing and reargument and we, too, conclude that the application is without merit. Hence the order (February 8th, 1944) in each cause denying the application is affirmed.
We pause to observe that there is judicial sanction for the allowance of compensation for the necessary services of certified public accountants. Cintas v. American Car and Foundry Co., 135 N.J. Eq. 305; 37 Atl. Rep. 2d 205. Cf. Christensen v. Christensen, 133 N.J. Eq. 347; 32 Atl. Rep. 2d 362. The allowance of such a fee was, under the facts of the Wessel Case, proper.
Respondents are entitled to their costs on the stated decrees and orders.
No. 212 with No. 213 —
For affirmance — THE CHIEF-JUSTICE, PARKER, CASE, BODINE, DONGES, HEHER, PERSKIE, PORTER, COLIE, DEAR, WELLS, RAFFERTY, HAGUE, THOMPSON, DILL, JJ. 15.
For reversal — None.
No. 213 with No. 212 —
For affirmance — THE CHIEF-JUSTICE, BODINE, DONGES, PERSKIE, PORTER, DEAR, WELLS, RAFFERTY, HAGUE, THOMPSON, DILL, JJ. 11.
For modification — PARKER, CASE, HEHER, COLIE, JJ. 4.