Whelen Estate

Lefever, J.,

— Emily Whelen, who died November 1, 1929, by her will, inter alia, gave the sum of $15,000 to the accountant, in trust, to pay the net income therefrom to her niece, Charlotte Frazer, for life, and by codicil, dated July 14, 1920, inter alia, also gave a share of her residuary estate to the accountant, in trust, for the benefit of the niece, Charlotte Frazer, for life, and directed that upon the decease of Charlotte Frazer the $15,000 trust fund and residuary trust fund be equally divided among testatrix’s nieces and nephews, by name, viz., Isabella H. Dolan, Agnes W. Duffus,…