In re the Accounting of Bernstein

Maximilian Moss, S.

Construction of testator’s will is required in connection with the provisions thereof respecting invasion of principal of trusts and payment of estate taxes.

Testator died on January 24, 1947 survived by his widow and two daughters. His will, executed on June 13, 1935, was admitted to probate on May 14, 1947 and letters testamentary were issued to the widow and the petitioner herein, who were named in the will as executors.

Under the provisions of paragraph “ First ” of the will, testator gave his tangible personal property outright to his widow. Under paragraph “ Second ”,…