In re the Estate of McAvoy

Foley, S.

The question of construction raised in this trustee’s accounting concerns the nature of the gift for the benefit of the testator’s widow. It is contended on behalf of the widow that the gift for her benefit is an annuity, while the residuary legatees contend that a trust is created for the benefit of the widow. The gift in question is in the Fourth paragraph of the will, which provides as follows:

“ Fourth: I direct my trustee and executor to set aside on a separate trust so much of my estate as will yield an income of Twenty-four Hundred ($2400.00) Dollars yearly and pay such sum *731in…