In re the Estate of Philbrook

—Weiss, J.

Appeal from an order of the Surrogate’s Court of Fulton County (Lomanto, S.), entered November 22, 1993, which granted petitioner’s application to compel an accounting by respondent.

The last will and testament of Clinton C. Philbrook (hereinafter decedent) provided: "I do hereby give * * * all of my property and estate * * * unto my wife, Mildred Philbrook, if she survives me; but if my said wife, Mildred Philbrook, shall predecease me or die simultaneously with me in or as the result of a common accident or disaster, then and in either of said events I do hereby give * * * my said…