Lentz Estate

Taxis, P. J.,

The reason or purpose of the filing of the account now before the court is the death of William O. Lentz, 2nd, income beneficiary. He died September 26,1960. . . .

The transfer inheritance tax has been paid.

The trust was created by the fourth item of decedent’s will, which gave his residuary estate to the accountant in trust to use and apply out of the income therefrom a sum not exceeding $4,000 per annum for *457the proper upkeep and care of the buildings and grounds of his property known as “West Wood” so long as it be occupied by his wife, Frances Edna Brooks Lentz, as a residence…