In re the Estate Ostergren

Edward S. Silver, S.

This is a proceeding to judicially settle the final account of petitioner who was appointed in 1957 as successor trustee of the testimentary trust herein set up in 1939. Incidental thereto the court is required to determine the disposition of a portion of the trust income accounted for, which petitioner has set up as a reserve in the sum of $633.06 *895pending such determination. The fund represents 10% of the total income payable to the life beneficiary during the accounting period of about eight years. It is claimed by the Sheriff of the City of New York on behalf of the…