In re the Accounting of Bankers Trust Co.

Frankenthaler, S.

The testator directed that his estate be divided into six equal parts with one share payable to each of his five brothers and his sister. He provided in article Fourth of his will that ‘ ‘ any indebtedness owing to me at the time of my death by any legatee or devisee hereunder shall be applied against his or her share for the purposes of computing the amount to which said legatee is entitled. ’ ’ Two German legatees whose shares have been vested by the Alien Property Custodian were indebted to the testator at the time of his death, his brother Johann in the sum of 30,000…