In re Bank of America

Wingate, S.

That the testatrix, in devising and bequeathing to charitable corporations the remainder interest in her residuary real and personal property, attempted to give to them more than one-half of her estate after the payment of debts, is evidenced by the account and is conceded by the corporations involved.

*342In computing the proportion of her estate that may go to the charities, under section 17 of the Decedent Estate Law, the debts must first be deducted from the gross personal estate, and to the net personalty thus found must be added the value of the real property as lessened by the…