In re the Estate of Reese

Foley, S.

In this accounting proceeding a question arises as to the amount of income which is payable to the widow as life tenant of the residuary trust. Counsel for the widow contends that the method of computation laid down in Matter of Benson (96 N. Y. 499) should not be followed, and argues that the gross income earned during the period of administration should be paid to the life tenant. These contentions must be overruled. The rule of ascertainment of income in the Benson case has been uniformly followed by the surrogates and the appellate courts in arriving at the true residue of an…