In re the Estate of Winthrop

O’Brien, S.

This is an accounting by executors under the will of decedent. After directing the payment of her debts and testamentary expenses as soon after her death as practicable, the testatrix gave an annuity of $10,000 to her brother, James M. Waterbury, and an annuity of $3,000 to her niece, Katherine L. Waterbury. These annuities were directed to be set up out of her personal estate, and the principal necessary to produce them was, upon the death of the annuitants, to become part of the residuary. The entire residuary estate was bequeathed to trustees for the benefit of decedent’s son,…