Banes Estate

Opinion by

Mr. Justice Roberts,

J. Walter Banes died on October 25, 1962, leaving a will which was duly probated. The will designated decedent’s wife, Inez Banes, appellee, as trustee-executrix. Thereafter, the first and final account was filed on November 1, 1967, and adjudicated on May 28, 1968.

Decedent’s estate consisted primarily of a 22-acre tract of land located in Montgomery and Horsham Townships. In 1950, decedent and his first wife, Reba Banes, leased the property 1 to the 309 Drive-In Corporation. 2 The lease entitles the lessee to extend the terms of the lease until the year 2024. It…