The Superior Court of New York City December 5, 1881 (Earle v. Earle)

Freedman, J.

The law, it is true, makes a distinction between the office of executor and that of a testamentary trustee. It is the duty of an executor, as such, to collect in the property, to pay the debts and general legacies, and to ascertain the residuum either for distribution or for the constitution of a trust fund.