In re the Estate of Ziolkowski

William J. Regan, S.

In this accounting proceeding certain objections have been filed to the account of the executor. The first of these objections was resolved by stipulation between the parties. The remaining objections deal with the payment of proceeds of two life insurance policies which respondent contends should be included in the account as assets of the estate to be applied to funeral expenses.

At the time of testator’s death the beneficiary named in each of the life insurance policies in question was his son, Edward Ziolkowski.

By the provisions of his will testator provided:

‘ ‘ third.…