In re the Estate of Palmer

Evans, S.

The will of the above-named testatrix was admitted to probate on February 10, 1908. According to its provisions her husband, Walter B. Palmer, was entitled to a life use of certain property which included a block of stock in Pullman, Inc.

Walter B. Palmer died on March 18, 1928.

The Pullman Company paid a quarterly dividend on its stock on • February 15, 1928, and another dividend on May 15, 1928. The stock at this time had not been transferred on the books of the corporation to the two legatees who owned it and consequently the check representing the dividend was paid to the estate of…