179 N.Y. 112, 71 N.E. 748 (1904)
Fanny A. Lattan died intestate in March 1900.1 Beginning in 1886 she and her sister Angelica Lattan each maintained numerous accounts at the Irving Savings Institution, some in their individual names and others titled in trust for named beneficiaries.2 It was her practice to draw from all these accounts at will, whether they were kept in her name as trustee or otherwise, and to close them and open others as she saw fit. She kept the pass books and no beneficiary named in any account ever drew therefrom except upon drafts signed by her.3
On January 2, 1886 she opened account number 42,728 by depositing $355, the entry reading "Fanny A. Lattan, trustee for Emile R. Lattan, depositor."4 Two further deposits were made in this account.5 Twelve drafts were drawn against it between January 1886 and July 1898.6 The account was closed by her individual draft on July 8, 1898 and the proceeds used to open two new accounts, one of which was titled in trust for Emile R. Lattan.7 On September 19, 1890 she opened account number 51,556 titled in trust for Emile R. Lattan with a $462.03 deposit drawn largely from other trustee accounts.8 She later added two more deposits before closing the account in November 1894 and transferring the balance to an account in trust for Lewis H. Lattan.9
Emile R. Lattan was the son of Lewis H. Lattan, who in 1884 had turned over property worth about $20,000 to his sisters Angelica and Fanny for management without instructions.10 No accounting was ever rendered to Lewis.11 Fanny never informed Emile of any of the accounts on which he later relied, and he learned of them only more than a year after her death.12 Of the thirty-one accounts she maintained across seven banks, she paid the closing balances to the named beneficiaries in only two instances; in all others, including the accounts involving Emile, she treated the funds as her own.13
Angelica Lattan was appointed administratrix of Fanny's estate and died on April 10, 1901, leaving the present administrator as sole representative.14 The personal property was inventoried at $32,950.08 and exceeded $40,000 at final distribution.15 Emile R. Lattan filed a claim against the estate asserting an interest in the trust accounts; the surrogate dismissed the claim on the merits. The Appellate Division reversed and allowed the claim, after which the Court of Appeals granted review.16
Whether the Court of Appeals has jurisdiction over an appeal from an Appellate Division reversal of a surrogate's decree when the reversal was upon both the facts and the law?17
Under the New York Constitution the Court of Appeals is limited to reviewing questions of law, and a material question of fact arises only when uncontradicted evidence permits diverse reasonable inferences; otherwise jurisdiction remains intact.18
Yes. Examination of the record reveals that the evidence regarding Fanny A. Lattan's handling of the accounts was uncontradicted: she retained possession of all pass books at all times, drew against the accounts at will whether titled individually or in trust, closed and reopened accounts as she chose, and never informed any named beneficiaries of the existence of the accounts during her lifetime.19 These facts permit only one reasonable conclusion, namely that she treated the funds as her own property with no intent to create an irrevocable trust, and therefore no material question of fact arose for the Appellate Division to decide.20
The Court of Appeals possesses jurisdiction to decide the appeal on the merits.21
Whether deposits by a decedent of her own funds in savings bank accounts titled in her name as trustee for another person, where she retained the passbooks and exercised complete control until her death, created an irrevocable trust during her lifetime?22
A deposit by one person of his own money in his own name as trustee for another, standing alone, creates only a tentative trust revocable at will until the depositor dies or completes the gift by some unequivocal act or declaration such as delivery of the pass book or notice to the beneficiary.23
No. The facts establish that Fanny A. Lattan opened multiple accounts in trust form but retained the pass books at all times, drew against the accounts individually, closed them and transferred funds to new accounts without notifying Emile R. Lattan, and treated the funds as her own property throughout her life, demonstrating that no irrevocable trust was ever created.24
The deposits created only tentative trusts that were revoked by the decedent's conduct during her lifetime.25