In re the Estate of Lord

Foley, S.

In this executors’ accounting a question arises as to whether the terms of the will violate the provisions of section 17 of the Decedent Estate Law, which limit gifts to charity. In the estate tax proceeding the appraiser found that the residuary charities named in the will received $4,384.47 more than lawfully permitted by section 17 of the Decedent Estate Law, and the decree submitted here seeks to pay this sum to the husband as intestate property.

The attorneys for one of the three charitable residuary legatees contend that the appraiser’s computation is in error and not binding on…