In re the Accounting of Tod

Fowler, S.

The supplementary statement of facts submitted since my decision upon the question of the apportionment of extraordinary dividends between the life tenants and the remaindermen shows that of the 147 297699—983383 shares of stock of the Standard Oil Company of Indiana received by the trustees on account of that part of the residuary estate held for the benefit of William S. Tod, 115 789743-983383 shares should have been apportioned by the trustees to the corpus of the trust fund. The shares were, however, transferred by the trustees to the life tenant at their market value *381on the…