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administration aff'd agreement allowed amount application assets attorney authority bank beneficiary benefit bequeathed bonds charged claim commissions corporation corpus created creditors daughter death deceased decedent's decision decree directed distribution dividends entitled erty estate taxes executed executors ficiary fiduciary filed gift hold income incompetent intention inter vivos trust interest intestacy investment issue judgment judgment debtor legacies legatees Matter ment Misc mortgage N. Y. Law Journal objections paid paragraph parties payable payment petitioner plaintiff power of appointment premiums principal probate proceeding proceeds provisions question real estate real property realty received remainder remaindermen residuary estate Rule against Perpetuities securities settlor shares special guardian spendthrift trust statute supra surcharged surrogate Surrogate's Court Act surviving taxes tenant testamentary testator's testatrix thereof tion Totten trust trus Trust Company trust fund trust instrument valid vested widow wife York