In re the Estate of Hopkins

O’Brien, S.

The questions raised in this accounting proceeding are disposed of as follows:(1) I hold that the executors are entitled to commissions upon the sale price of the real estate located on Thirty-second and Thirty-third streets, New York city, after deducting therefrom the sum of $400,000. Such sum of $400,000 was the amount of the mortgage originally upon said property which was paid off by the executors out of other funds of the estate prior to the sale of the property. It thus constituted merely a change in the form of the investment of a portion of the estate from cash to real…