Blish Trust

Opinion by

Mr. Justice Drew,

Delaware County Trust Company, a substituted trustee under a deed of trust of Samuel A. Blish, upon the death of his widow, one of the remaindermen, filed its first and final account, to which Adell Blish, the mother of settlor and a life beneficiary filed exceptions. After hearing and argument, the learned court of common pleas entered its decree sustaining some of the exceptions filed and dismissing the others. These cross appeals by the substituted trustee and the except-ant followed.

Mr. Blish executed his will on January 30, 1928, naming his wife and Franklin…