Linnard's Estate

VanDusen, J.,

This is a petition for review, to which an answer has been filed raising questions of law.

The petitioner, with the trust company, respondent, was an executor under her husband’s will. She was also testamentary guardian of the estates of her two minor children, the remaindermen. Respondent was sole trustee, the terms of the trust being to pay the income to petitioner for life, with remainder to her children.

In 1921 petitioner and respondent, as executors, filed their first and final account, and by the adjudication now sought to be reviewed, the balance, $194,447.50, “composed as…