In re the Estates of Coffey

Order unanimously affirmed without costs. Memorandum: Edward F. Coffey, a resident of Albion, Orleans County, died on October 19, 1987 and left bequests in his will to Arnold Gregory Memorial Hospital (Hospital) in Albion, subject to trusts created for the benefit of his wife, Helen R. Coffey, during her lifetime. Helen Coffey died on December 16, 1989 and left a bequest in her will to the Hospital. In March 1989, however, the Hospital had ceased to *930function as an operating hospital and shortly thereafter filed for bankruptcy. The Hospital remains in bankruptcy but retains a corporate…