McClure Estate

Boyle, P. J.,

Four of the nine residuary legatees under the will of James Donley McClure, deceased, have filed exceptions to the first and partial account of the executor.

*296The exceptions which present questions for decision are the following:

“4. Exception is taken to all the items appearing under the heading ‘Schedule C Principal-Realty (Receipts) ’ on page 10 of the account for the reason that the accountant had neither the power nor the authority under the provisions of the decedent’s will to sell any real estate, the decedent having died prior to January 1, 1950.

“6. Exception is taken to the…