In Re Estate of Niessen

OPINION

NIX, Justice.

This is a direct appeal from the approval of an accounting by the Orphans’ Court Division of the Montgomery County Court of Common Pleas. 1

Leo Niessen died on June 14, 1969, leaving a will which created a testamentary trust for the benefit of his wife (now deceased) and their issue. At the time of his death, the corpus consisted of an interest in commercial real estate and a portfolio of marketable securities valued at approximately three million dollars. Pursuant to a provision in the will, 2 Letters Testamentary were issued to the Fidelity Bank and Leo Niessen, Jr. (son…