Horlick v. Sidley

The following opinion was filed May 5, 1942 :

Fairchild, J.

It is urged on behalf of William H. Sidley, the appellant, that he is entitled to that part of the undistributed one third of the net income allocable to the share of his mother, Mabel Horlick Sidley, which had been collected by the trustees prior to her death and also to that part of such undistributed one third of the net income which had accrued prior to but had not been collected until after her death. A similar claim is made in respect to income allocable to the share of William O. Horlick. This claim is based on the provision in…