Benner v. Atlas Remainder, Inc.

*62the net assets of the estate as above stated. It does not consist of specific property. When so set up on the books of account, the amount of money representing the corpus of the trust will not be reduced as a result of the operation of the business. On the other hand, the use of income by the trustee in the operation, maintenance or expansion of the business must not be permitted to result in currently increasing the value of the corpus of the trust.” 158 Ohio St. at 522.

The corpus was found by the Ohio Supreme Court to be $134,924.34 at the inception of the trust in 1938. The court also…