In re the Accounting of Miller

Samuel Faile, S.

In this accounting proceeding the executrix, who is the widow of testator, seeks approval of her personal claim in the amount of $12,000. The special guardian, who appears on behalf of 11 infant remaindermen, has interposed objections to the claim, contending that such claim is founded upon a usurious transaction and is therefore void under section 373 of the General Business Law.

The testator died a resident of Westchester County on August 23, 1953 and his will was duly admitted to probate and letters testamentary thereon were issued by this court on September 30, 1953.

Upon…