Harvey Estate

Opinion by

Mr. Justice Benjamin R. Jones,

These appeals present questions as to the propriety, as well as the manner, of the apportionment between a life tenant and remaindermen of certain stock distributions received by the Girard Trust Corn Exchange Bank, surviving trustee under a trust created by the will of R. Wistar Harvey who died October 21, 1939.1

The decedent-settlor owned shares of stock in the General Electric Company and the Insurance Com*65pany of North America which were subsequently awarded to the corpus of the trust. Some years subsequent to decedent’s death the trustee received…