In Re Estate of Miller

The opinion of the court was delivered by

Prager, J.:

This case involves a claim made by a remainderman against the estate of a life tenant in which the remainderman seeks an accounting and delivery of assets. Simply stated, the basic question presented is this: When a life tenant with a power of disposition commingles funds of the estate with his own funds and thereafter the commingled funds are partially expended, is there a presumption that the life tenant first expended his own funds or first expended those funds received by him as a life tenant?

The facts in the case are not in dispute and…