Reinhard's Estate

Opinion by

Mr. Justice Linn,

Decedent died August 13, 1929. The beneficiary became of age in August, 1932, and at his request the trustee filed its account June 1, 1934. He excepted and asked that the trustee be surcharged with the difference between the appraised value of certain stocks and bonds and the value at the time of accounting. The investments had been made by decedent and remained in the possession of the accountant, pending sale. On the report of an auditor, all the exceptions were dismissed but one, that complaining of the retention of 160 shares (par $10) of the capital stock of…