In re the Estate of Boerner

Lyman H. Smith, S.

Eugene S. Boerner died on September 5, 1966, a resident of Yates County, New York. In accordance with decedent’s last will and testament and codicils, letters testamentary were issued to coexecutors, Lincoln Rochester Trust Company, of Rochester, New York and Roger L. Boerner on October 22, 1966.

The decedent, a noted rose hybridist, credited with having developed many world-famous rose species, was at the time of *145his death an officer of the Jackson and Perkins Company, Inc., a wholesale rose grower and distributor with headquarters at Newark, New York. At the time of his…