In re the Estate of Myles

OPINION OF THE COURT

Millard L. Midonick, S.

Petitioners, the remaindermen of a trust which had been a part of one of respondent’s common trust funds, seek to have this court fix the date of valuation for the purposes of withdrawal of those funds from the common trust fund. Respondent cross-moves for summary judgment dismissing the petition.

Pursuant to the terms of decedent’s will and codicil, one *502half of the residuary trust was to remain in trust for the life of the wife of decedent’s son and upon her death the remainder was distributable to the issue of that son. The wife died on September…