In re the Accounting of MacEwan

We agree with the disposition made by the Surrogate as to the several objections which were interposed to the executor’s account, with the exception of the setoff to the widow of $300 under subdivision 4 of section 200 of the Surrogate’s Court Act. The decree directed the executor to pay over to the widow $300 ‘£ out of money in his hands ’ ’. The only money in the hands of the executor was from the proceeds of the sale of real estate or the rentals thereof. When the testator died, the only personal property of which he was possessed consisted of furniture which has been set off to the widow…