Loomis' Estate

Cox, J.,

— The facts and questions of law involved in this case are fully set forth in the statement of facts, agreed to by counsel and submitted to the court by stipulation. The stipulation is as follows:

“Alice H. Loomis, a resident of the City of Pittsburgh, Allegheny County, Pa., died on April 15, 1946, and by article V of her last will and testament dated March 29, 1946, bequeathed her residuary estate to her executor, James C. Lear, in trust to pay the income to her sister, Clara H. Wood, for life.

“Clara H. Wood, the life tenant, died on June 24, 1946, only 70 days after the death of…