Handy Trust

Bolger, J.,

This trust arose under a deed of trust dated August 2, 1917, a copy of which is annexed.

The settlor gave certain assets to the accountant (therein designated Philadelphia Trust Company) in trust to pay the net income one-third each to Caroline *774T. C. Handy, his wife, B. H. Handy and Edward S. Handy, 3rd, his sons, and upon the death of his wife to pay all of the income to his sons for life, and at the death of either son to pay one-half of the principal as the said son may direct by his last will and testament.

Caroline T. C. Handy died at Syracuse, N. Y., June 29, 1944.

Bryan H.…