In re the Accounting of Robertson

Rubenstein, S.

Each of two accounting executors claims he is entitled to a full separate commission. The special guardian objects.

For tax purposes the gross estate exceeded $127,000, of which about $30,000 represented insurance payable to named beneficiaries. The amounts now accounted for are shown as $97,-757.15 principal and $1,717.66 income, totaling $99,474.81. The executors claim that by reason of setting up trusts under the provisions of the will about one year after testator’s death income received on the principal of the trusts received by them as trustees brings the total sums…