In re the Estate of Buck

Delehanty, S.

Since the decision in this matter (158 Misc. 111), the distinguished surrogate of Kings county in Matter of Moore (N. Y. L. J. Jan. 11, 1936, p. 207) has restated in effect the rule *115declared by him in Matter of Miranda (151 Misc. 459) respecting the proper measure of gifts to charity when such gifts are challenged pursuant to section 17 of the Decedent Estate Law. Comment is made at this time upon that decision because in it reference is made to Matter of Lord (155 Misc. 628) to support a method of computation which the case as interpreted by the surrogates of New York county…