In re the Accounting of Lewis County Trust Co.

Brasser, S.

Morris E. Burke devised and bequeathed his entire net estate to Lewis County Trust Company, of Lowville, New York, in trust, for the benefit of his brother, William Mace Burke, during his lifetime. The trust company, named executor and trustee, was directed to “ hold, manage, invest and re-invest * * * said property, and to pay the entire net income remaining, after deducting the costs of administration of said trust, to or for the benefit of * * * said brother during his lifetime.” Upon the death of decedent’s brother, the trust fund was given to two nephews in equal shares, the…