In re the Accounting of Guaranty Trust Co.

Maximilian Moss, S.

This is a final accounting by the trustee in respect of the residuary trust which terminated upon the death of testator’s widow and life beneficiary on April 16, 1957. In conjunction therewith the court is required to construe the will, particularly article “ Eighth ” subdivision “ (2) ” thereof. The construction involves the applicability of section ,47-a of the Decedent Estate Law which reads as follows: ‘ ‘ If a person dying after this section takes effect shall devise or bequeath any present or future interest in real or personal property to the ‘ issue ’ of himself or…