Walker Estate

Taxis, P. J.,

The account shows a balance for distribution of $55,145.73, composed of United States Treasury bills $54,138.03, and cash.

The account was filed in order to adjudicate the question whether or not a valid trust is created by the letters of October 22,1956, and November 8,1956.

Hervey S. Walker died on September 15, 1958, leaving a will dated December 30,1949, and a codicil thereto dated July 27, 1954, neither of which is the subject of the present account which were duly probated by the register of wills, this county, on October 23, 1958.

Under his will, decedent bequeathed the…