In re the Accounting of Cole

George A. Brenner, S.

In this accounting proceeding the petitioner has requested that the court determine the distributees of decedent and declare dead as of a date prior to the death of decedent an absentee, who, if living, would have been a distributee.

The decedent died on January 15, 1955, intestate, a resident of Westchester County, and letters of administration were issued to the Public Administrator on February 1,1955.

A hearing was held on July 30,1957 and evidence was adduced for the purpose of establishing the distributees of decedent. Included in the numerous exhibits, which were…