
    In the Matter of the Accounting of The Farmers Loan and Trust Company, as Substituted Trustee under the Will of Arthur L. Mason, Deceased. Charlotte H. Mason, as Administratrix of Arthur P. Mason, Deceased, Appellant; Henry E. Mason, Respondent.
    (Argued May 31, 1927;
    decided June 14, 1927.)
    
      Will — trust — direction for distribution of principal among heirs at law of son according to >Statute of Distribution — death of son leaving widow and one brother surviving — brother entitled to all of principal.
    
    
      Matter of Mason, 217 App. Div. 765, affirmed.
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second judicial department, entered June 18, 1926, unanimously affirming a decree of the Kings County Surrogate’s Court settling the accounts of the substituted trustee and construing the will of Arthur L. Mason, deceased. Decedent, by his will, erected a trust for the benefit of his son and directed that at his death the principal be divided “ among the heirs at law of my said son according to the Statute of Distribution of the State of New York.” The son died leaving him surviving only his widow and one brother. The surrogate held that the brother was entitled to the whole amount of the principal fund.
    
      William H. Hamilton and Norman C. Conklin for appellant.
    
      Edmond B. Butler and Francis X. Carmody for respondent.
   Order affirmed, with costs payable out of the estate; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Andrew's, Kellogg and O’Brien, JJ. Absent: Lehman, J.  