In re the Estate of Whipple

Memorandum. The order should be affirmed.

*1032In providing a general bequest for the wife, the will did so in terms of a fraction of the "estate remaining after the deduction of debts, funeral and administrative expenses”. It in no other way qualified the definition of "estate” so as to create a different base for the computation of the amount of that bequest.

In the absence of the expression of a contrary intention (cf. Wetmore v Parker, 52 NY 450, 463; Matter of Ginsburg, 27 Misc 2d 586, 588), a will speaks from the time of death (Beetson v Stoops, 186 NY 456, 460; Matter of Gernon, 35 Misc 2d…