
    In the Matter of the Judicial Settlement of the Account of Williamsburgh Trust Company, as Substituted Trustee Under the Will of Jeremiah Bergen, Deceased.
    
      (Surrogate’s Court, Kings County,
    
    
      June, 1911.)
    Trusts—Compensation—Persons Entitled to Commissions—Resigning Trustee.
    No commission upon the corpus of a trust fund should be allowed to a corporate testamentary trustee which asked for leave to resign because of its desire to liquidate its affairs and retire from business.
    Proceeding for the judicial settlement of the accounts of a testamentary trustee.
    Dykman, Oeland & Kuhn, for trustee.
    Mayor Kromacher, for Jerome L. Bergen, cestui que trust and life tenant.
   Ketcham, S.

There should be no commissions upon the principal fund when the trustee asks, for reasons purely personal to itself, to be relieved from the trust before its completion. In this case, the trustee resigns because of its own desire to liquidate its affairs and to retire from business. Any allowance upon the corpus, which by its act is made subject to the commissions of its successor, would, to that degree, impose a double burden upon the estate.

Decreed accordingly.  