In re the Estate of Newell

William J. Regan, S.

This is a proceeding to construe article third of the will of the decedent so as to conform with *1051the provisions of the Tax Reform Act of 1969. The will in question is dated January 4, 1964 and was admitted to probate on March 18, 1974, at which time letters testamentary and letters of trusteeship were issued to the petitioner. The deceased died in the City of Buffalo, County of Erie and State of New York on January 6, 1974. The trust provisions of the will provide for income payable to two sisters, Merne L. Newell, now deceased, and Nellie Newell (presently 93 years of…