Willing's Estate

Dissenting Opinion by

Mr. Chief Justice Moschzisker,

January 3, 1927:

The trustee filed its first account in 1917 and its second account in 1924; it is the latter that appellants ask to have opened and reviewed for the purpose of surcharging accountant with alleged deficiencies in amounts paid to them on annuities between 1917 and 1923.

The part devoted to income in this second account is itemized, on both debit and credit sides from September 28, 1923, to date of its last entry, March 1924; it is headed thus: “Income — From 1923, September 28th, —to which date it [the income] was paid to those…