In re the Estate of Knowles

John D. Bennett, ¡3.

In this accounting proceeding the court is required to determine whether the gifts to charity exceed one half of the gross estate, less debts, in violation of section 17 of the Decedent Estate Daw, The charities are the sole remaindermen of the residuary trust.

In a prior proceeding for the same relief, the court held that the formula adopted in Matter of Mayers (189 Misc. 700, affd. 274 App. Div. 918, affd. 299 N. Y. ,388) was applicable without determining whether a violation of section Í7 existed (212 N. Y. S. 2d 308).

Because applications for allowances for services…