In re the Estate of Cunningham

Henderson, S.

Legacies for the purpose of saying masses are general legacies for charitable purposes. (Matter of Morris, 227 N. Y. 141; Matter of Beck, 130 Misc. 765.) Masses are not necessarily a part of the funeral services (Matter of McAvoy, 112 App. Div. 377), although to an amount, reasonable in comparison with the value of the estate, they may be included among the items credited for funeral expenses, if they are celebrated as an actual integral part of such service. (Surr. Ct. Act, § 314, subd. 3.) The testatrix directed the payment of $500 “ for the conduct and expenses of my funeral.”…