Hildreth Estate

Taxis, P. J.,

— A question has arisen concerning certain powers conferred upon the executors by paragraph seventh of the will. That paragraph states that the executors and trustees “shall have the following discretionary powers,” and there follows a series of 10 subparagraphs. The last of these, sub-paragraph (j), states that the fiduciaries may “. . . distribute in cash or kind or partly in each at valúa*798tions fixed by them.” The will also provides for the well-established division of the estate into marital and nonmarital trusts and in paragraph second states as follows:

“The gift to my wife…