In re the Judicial Settlement of the Account of Proceedings of Bank of New York & Trust Co.

This appeal is from a decree of a surrogate of New York county directing the distribution of the principal of a trust of $50,000 created by the 4th clause of the will of Emile H. Roth, deceased, and of the principal of the trust of one-half of the residuary estate of said testator provided for by the 9th clause of the testator’s will. The surrogate held that one Marcelle Roth, a granddaughter of the testator and the sole surviving next of kin of the testator at his death, became vested with such remainders upon the testator’s death.

The testator was a grandfather of Marcelle Roth. She was the…