In re the Estate of Wing

Millard L. Midonick, S.

In the present accounting proceeding the court is requested to determine whether Manufacturers Hanover Trust Company, surviving trustee of the estate of the donor of the special power of appointment, is entitled to commissions under SCPA 2308 for "paying out” the appointive property to itself and Leslie D. Dawson, trustees under the will of the decedent’s son, the donee of such power.

By article fourth of her will the decedent divided her residuary estate into equal shares for her surviving sons and for the issue of any predeceased sons. Each share set apart for a…