Baird's Estate

Opinion by

Mr. Justice Kephart,

The rule for determining the intact value of an estate, the income from which is to be paid to a life tenant with the remainder of the corpus over to designated persons, has not been definitely set forth. We know that it is fixed as of the date of testator’s death and, as indicated in Nirdlinger’s Estate, 290 Pa. 457, “intact value includes the par value of the stock, plus any accumulation of income, earned before the death of the testator......: Earp’s App.” Whether it is entitled to any further increases has not been definitely ruled. Market value has been…