Deacon Estate

TAXIS, J.,

The reason or purpose for filing the account is the death of Catherine D. Palmer on May 29, 1976. She was the life beneficiary of the trust and because of her death it now terminates and is distributable by its terms to others. . . .

The trust was created by paragraph seven of testator’s will which, in summary, provided that at the death of testator’s wife, Sarah F. Deacon, the corpus of his estate should be divided into five equal parts or shares, one for each of his children. Catherine D. Palmer is one of those children.

Testator died in 1934, leaving a last will made in 1926. He…