Hetrick Estate

Gross, P. J.,

— H. B. Hetrick, also known as Dr. H. Bruce Hetrick, decedent, died August 11, 1948, unmarried and without issue.

On May 17, 1946, decedent executed an irrevocable agreement with York Trust Company of York, Pa., as trustee, whereby he settled in trust the sum of $10,000, reserving the income to himself for life' and, after his death, to his wife, Ruth K. Hetrick, who predeceased him; and, after her death, he provided with respect to the income as follows:

“After the death of the said Ruth K. Hetrick, so much of the annual net income which shall be necessary shall be used for the…