In re the Last Will & Testament of Gibbons

George E. Gibbons, late of DeKalb Junction, St. Lawrence county, N. Y., died on May 19, 1930, leaving a last will and testament, executed on May 14, 1930, whereby he directed that any checks issued by him and outstanding at his death should *154be treated as valid claims against his estate and should be paid by his executor. Then he gave, devised and bequeathed all of his property, real and personal, to the same persons and in the same shares as if he had died intestate.

He was upwards of eighty years of age. On May 17, 1930, he gave his nephew power of attorney in certain respects and authorized…