In re the Estate of Dommerich

William T. Collins, S.

The special guardian of infant remaindermen objects to the account of the trustees only insofar as it reflects their failure to amortize the premiums on bonds acquired from the executors. It is not disputed that the trustees *1070properly amortized the premiums on bonds purchased as new investments by either the executors or the trustees. Concededly, the trustees made no amortization where the bond had been owned by the testator, even though the price of the bond on the date of its receipt by the trustees was in excess of its face value or date of death value. The special…