Horner's Estate

Gross, P. J.,

At the audit of the first and final account of the executor of the estate of William R. Horner, deceased, his three sons made claim *533to the sum of $68,952.93, being the amount of their father’s interest in the estate of his deceased brother, Charles F. Horner.

Decedent, William R. Horner, died November 13, 1945. His wife, Henrietta C. Horner, died November 20, 1936. By his will dated September 22, 1933, after giving several pecuniary bequests, he created a trust of his residuary estate, the net income of which is to be paid to his wife during her natural lifetime, and upon her…