In re the Judicial Settlement of the Intermediate Account of Hoyt

Fowler, S.

This proceeding is brought for the judicial settlement of the petitioning trustee’s account. The jurisdiction of the surrogate over the subject matter is challenged ore terms by the special guardian for infant beneficiaries. It appears that testator’s will was probated here and letters testamentary issued by this court. But the testator was a non-resident and the trustee was a non-resident when appointed, and has continued to be such since then. The realty in the trust estate was and is situated outside of New York state. The personalty, while physically here, has its legal situs…