In Re Trust Estate of Richard Sellers, Dec'd.

Seitz, Vice Chancellor:

This proceeding requires a determination of the accuracy of certain items in the accounts of a deceased testamentary trustee.

Richard Sellers, hereinafter called the testator, died April 30, 1942, a resident of Bellevue, Delaware. His one page will dated July 5, 1940, provides as follows:

“I, Richard Sellers, of Bellevue, New Castle County, Delaware, make this my last Will and Testament.

“1. I give, devise and bequeath unto my Executor hereinafter named, all my property, real, personal and mixed, wheresoever situate, IN TRUST, to pay the net income thereof for life to my…