In Re Estate of T.I. Crane

Opinion by

Baldrige, J.,

These appeals are from the refusal of the orphans’ court to award the income of life tenants to the principal of an estate, in order to reimburse the principal for inheritance taxes advanced on behalf of the life tenants.

Theron I. Crane died November 2, 1929, leaving his last will, wherein he bequeathed certain specific legacies, amounting to $44,781, and gave an annuity of $1,000 to Annie M. Stamford, to be paid from the residuary estate, for the period of her life, and devised and bequeathed the residue of his estate to executors, in trust, to pay the income to his…