In Matter of Melgood, (174 Misc. 754) the will provided for a bequest to the executors and no compensation for serving as executors. The estate was insufficient to fund all the bequests and the will provided that all would abate except for the devise to one of the executors. The other two executors argued that their bequests should not abate. Surrogate Wingate refused to give their bequest priority. However, the executors had been appointed temporary receivers prior to receiving letters testamentary, and Surrogate Wingate held that they could receive full statutory commissions for their services as temporary administrators. The Court based its holding on the nature of the office of temporary administrator. "The offices are distinct. One does not include the other and there is no reason in law or logic which may prevent them from receiving the compensation which the statute accords for their service in the latter capacity." (id. at 758).