In re the Estate of Maglin

John D. Bennett, S.

The executor in this accounting proceeding, as an incident to the account, requests that the residuary bequest be abated because of insufficient funds to satisfy it.

Decedent died on May 12, 1973, survived by his widow, the petitioner, as his sole distributee. His will, dated April 23, *2261971, was admitted to probate on June 1, 1973 and letters testamentary issued to petitioner.

In paragraph second testator gave to his widow "one-half of my estate, including therein all tangible personal property owned by me.” In paragraph third he provided: "I direct that the said bequest…