Bamberger Estate

Lefever, J.,

— Should the share of apportionable items allocated to income under the Pennsylvania rule of apportionment be apportioned among successive life tenants? This question is before us upon exceptions to the refusal of the learned auditing judge to make such apportionment under the facts and circumstances of the present case.

Testator died in 1902. Under his will his residuary estate was placed in trust to pay the net income to successive life tenants, namely, his wife, his children and the issue of deceased children, and, upon the death of his last child, to distribute the corpus among…