Carter's Estate

Citations

• 254 Pa. 565
• 99 A. 79
• 1916 Pa. LEXIS 768

Syllabus

<p>Practice, O. C. — Testamentary trustees — Accounts — Review after distribution — Act of October 13, 18k0, P. L. 1, Sec. 1.</p> <p>1. The Act of October 13, 1840, P. L. 1, Sec. 1, conferring on the Orphans’ Court authority to review the accounts of executors, administrators and guardians, and providing' that such authority shall not extend to any cause when the balance has been actually paid and discharged, applies to the accounts of testamentary trustees; and a petition for the review of the account of a testamentary trustee may properly be refused on the ground that it has not been filed until after distribution. ,</p> <p>Wills — Appointments—Construction—Intention.</p> <p>2. In cases of doubtful construction the law leans in favor of an absolute rather than a defeasible or contingent estate.</p> <p>3. Where the donee of a special power of appointment among his children or his issue bequeathed “all the residue of my father’s real and personal estate over which I have the power of appointment under his said will to my only living son......to him, his heirs and assigns......but if at the time of my death I have other children living or the issue of a deceased child living, then I give, devise and bequeath the said residue......to my children and to the issue of a deceased child......in trust, nevertheless, in all events, for a period of twenty years immediately after the date of my death that he or they may enjoy the income thereof,” and at the expiration of that period gave the property to be equally divided among them, the Orphans’ Court properly held that the gift in trust was to take efFect only if the testator should die leaving other children or the issue of a deceased child, and this continr gency not having occurred, properly awarded the residue of the estate to the son absolutely.</p>