Hess Trust

SILVERSTEIN, J.,

matter is before the court on exceptions filed to the adjudication of the auditing judge by the heirs of the settlor.

By deed of trust dated December 8, 1921, L. Floyd Hess, settlor, created an irrevocable inter vivos trust. *179Warren B. DeLong, who was not related to the settlor, was given the income for life with a power to appoint the income by will to and among his issue, his wife and his paternal relatives. In default of such appointment, the income was to be paid to the “child, children or issue of any deceased children of the said Warren B. DeLong” and the principal…