In re the Estate of McGinnis

Delehanty, S.

Deceased’s will created a trust limited on the ' life of his brother. It named the brother as trustee and named as cotrustee a banking .institution. Among the assets of the trust was an undivided interest in real property. That real property was never sold by the trustees but was on hand at the death of the brother of deceased which occurred January 19,1943. Accordingly the real property passed to the remainder-men, at the termination of the trust, by reason of the terms of the will. The question now presented is whether the value of the real property is to be taken into account…