In re the Estate of Gilchrist

OPINION OF THE COURT

Evans V. Brewster, S.

In this final accounting proceeding, the executors request that the court determine whether the power of appointment with respect to the marital trust created by decedent herein was validly exercised by his now deceased spouse, the donee of the power.

*874Decedent died on January 14, 1975, a domiciliary of New York, leaving a will which was thereafter admitted to probate on April 24, 1975. Article third of the will creates a marital deduction trust giving the entire income therefrom to his wife for life and giving her the power to appoint by her will the…