In re the Estate of Keating

—Decree unanimously affirmed, without costs. Memorandum: In his last will, testator, *787a former Judge of the New York Court of Appeals and, at the time of his death, a New Jersey domiciliary, exercised a general power of appointment granted to him under the will of his first wife. Security Trust Company of Rochester, the New York trustee under the first wife’s will, brought this proceeding in Monroe County Surrogate’s Court to settle its accounts as trustee and, as an integral part of that relief, determine the amount of Federal estate tax chargeable to the trust corpus. Mary Keating,…