In re the Accounting of Lincoln Rochester Trust Co.

Feely, ¡3.

"When this testatrix died on January 19, 1945, there were registered in the stock hook of The Ailing & Cory Company 2,400 shares of its common capital stock in her name simply, and also 6,000 of its like shares in her name “ as life tenant under the will ” of her deceased husband. The same banking corporation is sole executor under each will. As her executor, it now petitions for a determination as to the proper distribution of certain cash dividends on each block of stock which were paid by the corporation on January 30, 1945, to the corporate executor. These dividends had been…