Cope Estate

Taxis, P. J.,. . . The reason or purpose of the filing of the account now before the court is the death of the life beneficiary, Louisa Coale, on December 23, 1958. Her death terminated the trust.

The transfer inheritance tax has been paid.

A dispute concerning the distribution of the remainder in this estate has arisen. The relevant facts, none of which are in dispute, are as follows:

Testator, Edgar Cope, died on June 9, 1895, leaving a will dated March 29, 1887. In this will testator created a life estate in favor of Louisa Coale, and on her death directed the trustees:

“. . . to pay, transfer…