In re the Settlement of the Accounts of Gates

Miller, S.

The facts upon this accounting were stipulated by the respective parties to be as follows:

Arthur E. Russ died at the village of Phcenix, Oswego county, N. Y., on the 22d day of June, 1921, leaving a last will and testament which was admitted to probate on the 23d day of August, 1921, in the Surrogate’s Court of the said county of Oswego, and letters testamentary were issued to Carrie S. Russ, the wife of said deceased, and the executrix named in said will. -

The will after directing the payment of the debts and funeral expenses of the deceased and after the bequest of .the sum of…