Estate of Tynan

WOOD (Fred B.), J.

Appellant Clarence Tynan is the life income beneficiary of certain trusts created by his wife, Annie Tynan, by will. Their son, Lester M. Tynan, is trustee and respondent herein. The appeal is from an order approving and settling the trustee’s first report and account, covering the period May 17, 1951, to April 30, 1953. *

Appellant seeks to charge respondent in the amount of $197,629.58 which he claims should have been paid to him as income but which respondent had credited to the corpus of the trust estate. Of this amount, he claims that $180,310.76 was income received…