In re the Judicial Settlement of the Accounts of Ithaca Trust Co.

Hinman, J.:

The only clause of the will of Frank J. Enz, deceased, which is pertinent here is as follows: “I will, devise and bequeath to my wife Martha Enz the use and income during the term of her natural life of the rest, residue and remainder of my property, both real and personal.”

The controversy here arises out of the disposition of certain cash dividends paid upon certain shares of stock which constituted a part of the residue of the estate of which the widow, Martha J. Enz, was given the life use. Mr. Enz, the testator, died May 27, 1906, leaving a certificate for forty-six shares of…