In re the Accounting of Frank

Collins, S.

In this accounting proceeding, the executors request a determination as to whether a gift of a remainder of a trust to a charitable institution is partially invalid under section 17 of the Decedent Estate Law and whether or not an infant alternative remainderman has any interest in the trust.

The decedent died on September 28, 1946, leaving a will dated December 3, 1945, in which she created a trust of the residue of her estate for the lives of the survivor of her son and her sister. While both are alive the son receives two thirds and the sister one third of the income. Upon the…