
    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.
    Submitted October 14, 1946;
    decided October 17, 1946.
    
   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.]  