In re the Estate of Kaufman

Maximilian Moss, S.

The executors herein have filed their account and a petition for its judicial settlement. Two questions are presented for determination: whether the bequest to “ a Home for the Aged in Israel, within the discretion of my trustees ”, to which certain conditions are attached, is a valid charitable gift and, if so, whether the total gifts to such charity exceed the permissible amount provided in section 17 of the Decedent Estate Law, and to what extent.

Testatrix died a resident of Kings County and left surviving a son and a daughter as her only distributees. Her will, after…