
    In the Matter of the Accounting of Aaron P. Garrabrant, as Executor and Trustee, and of Annis E. Clarke, as Executrix of Laura A. Klugh, a Deceased Executrix of and Trustee under the Will of Henry E. Klugh, Deceased, Appellants. Aaron D. Klugh et al., Respondents.
    
      Matter of Garrabrant, 176 App. Div. 186, affirmed.
    (Submitted April 17, 1917;
    decided May 1, 1917.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 12, 1917, which modified and affirmed as modified a decree of the New York County Surrogate’s Court judicially settling the accounts of the appellants and directing distribution of the estate. Henry E. Klugh left no issue surviving him. By his will he gave to his wife, Laura A. Klugh, a life estate in his real property, subject to a power of sale, with her consent, in his executors, and created a trust of the proceeds of the real prop- ■ erty when sold and of his personal property, the income of which he gave to his wife for life, and directed that upon her death the executors should convert his estate into money and pay the same over to his nephews and nieces and a grandnephew, nineteen in number. By the surrogate’s decree the accountants were surcharged certain sums paid from principal for taxes, assessments, insurance and repairs on real property, on the ground that they should have been paid by the life tenant from income.
    
      Charles P. Hallock for appellants.
    
      Charles E. Thorn for respondents.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Chase, Hogan, Pound, Crane and Andrews, JJ. Not sitting: McLaughlin, J.  