In re the Accounting of United States Trust Co.

Frankenthaler, S.

The controversy in this proceeding is over the meaning of the word “ children ” as used by the testator. In paragraph Fifth of the will, testator directed the division of his residuary estate “ into as many equal parts or shares as I may leave sisters me surviving except that in case, at the time of my death, either of my sisters shall have died leaving issue then living, the issue of such sister so having died, shall be counted as one in estimating the number of shares so to be made in such division.” As to the shares so created, the testator directed his trustee “ to set…