In re the Estate of Putnam

Wingate, S.

This court does not deem a misunderstanding of pertinent New York law respecting the remuneration of fiduciaries by the Commissioner of Internal Revenue an adequate reason for & resettlement of the decree heretofore entered.

The Court of Appeals in McAlpine v. Potter (Matter of McAlpine) (126 N. Y. 285, 289) commented upon the situation which is present under the terms of this will, in the following language: “ To the ordinary duties of an executor may be added the performance of a trust in such a manner that the two functions run on together. It is the duty of an executor as such…