Barnes' Estate

Opinion by

Mr. Justice Stern,

The decision of the court below and appellee’s argument in support of it rest upon a misconception of the Pennsylvania rule of apportionment of extraordinary dividends between life tenants and remaindermen, and of the reasons upon which that rule is based.

John Barnes died in 1930, leaving a will in which he gave his residuary estate to trustees in trust to pay the net income to his wife during her widowhood, up on her remarriage to transfer to her one-third of the principal, and to pay the net income from the remaining two-thirds to his children until the death of…