Crozer's Estate

Opinion by

Mr. Chief Justice Kephart,

The circumstances associated with these three appeals are much the same, and all may be considered in one opinion. The basic question in each is: Should divi dends from coal leasing or coal mining companies representing net income without deductions for depletion or depreciation be apportioned between life tenants and remaindermen, or, in other words, between principal and income? It is unnecessary to state the various estates, for life and in remainder, created by Samuel A. Crozer and his son John P. in their respective wills. Samuel died in 1910, and John…