Johnson Estate

Lefever, J.,

— John L. Johnson died October 10, 1929, and the trust arises under the second item of his will, by which he bequeathed the sum of $23,000 in trust, the income to be paid to his widow, Elizabeth I. Johnson, for life, with remainders as set forth in the statement of proposed distribution and as hereinafter discussed.

The reason for filing the account, as set forth in the statement of proposed distribution, is the death of Elizabeth I. Johnson, life tenant, on July 9, 1951, in consequence of which the trust has terminated by its terms.

By the second item of the will, testator directed…