In Matter of Zilkha (174 A.D.2d 331) the testator had died in 1956 leaving one half of his estate in trust for his wife for life. The widow and two of their sons were appointed executors and trustees. The trustees had the power to invade the trust for the benefit of the widow, who had a general testamentary power of appointment over the remainder. The executors' account was judicially settled in 1962 and the widow in 1973 executed a receipt and release with respect to an informal intermediate accounting of the trust through August 1973. The widow died in 1985, having exercised the power of appointment in favor of her residuary estate. However, by the time she died, the trustees' invasions of principal for her benefit had left the trust without assets. In 1987, two of the residuary beneficiaries of her estate sought to compel an accounting of the marital trust and to discover assets owned by the testator at his death or held by his fiduciaries thereafter. The court held inter alia that the petitioners were "precluded from questioning any of the assets listed as the closing balance for the prior accounting ...." (Matter of Zilkha, NYLJ, August 3, 1989, at p 18, col 4). The First Department unanimously affirmed, ruling that the 1962 decree on the executors' accounting was res judicata as to the funding of the trust. The court further held that the petitioners were in any event estopped from questioning such funding since their predecessor-in-interest (the widow) had been a proponent of the executors' account as well as a consenting beneficiary in relation to the decree settling such account (Matter of Zilkha, 174 A.D.2d at 334).