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In the Matter of the Accounting of Katharine D. Gruner, as Administratrix With the Will Annexed of Otto H. Gruner, Deceased, Respondent. New York Trust Company, Appellant; United States of America Et Al., Respondents
*669 That court may, if so advised, receive
evidence of facts not presented by the record before us, which are found to be necessary for a proper determination of the proceeding within the principles outlined in our opinion. [See 295 N. Y. 510.]