Margaret Berry was admitted to the hospital in February. In March, she executed a power of attorney designating her niece, Irene Montanye, as her agent. In April, Margaret suffered a stroke. She remained in a comatose or semi comatose condition until her death in June. On April 30, Mrs. Montanye, acting under the power of attorney, transferred some $109,000 of the decedent’s funds into a trust account in the name of the decedent in trust for Ann R. Scully, administrator of this estate. Heirs of the decedent maintained that the transfer of the funds was void because at the time of the transfer and thereafter the decedent was mentally incompetent by reason of being in a comatose or semi comatose state and, therefore, the agency was revoked. Is the transfer valid? (In re Estate of Berry, 329 N.Y.S.2d 915)