In re the Accounting of Irving Trust Co.

McGarey, S.

The accountant, incidental to the judicial settlement of its account, seeks a construction of testator’s will, particularly paragraph “ Fifteenth ” thereof. Under the provisions of paragraphs “ Second ” to “ Eleventh ” inclusive, of the will, dated May 19,1939, testator bequeathed general legacies in varying amounts to his nieces and nephews, designated therein as residents of Germany. Provision for payment to the issue of two of the legatees, under paragraphs “ Tenth ” and “ Eleventh ” is made in the event the appointed legatees should predecease the testator. The will further…