In re the Judicial Settlement of the Account of the of the Last Will & Testament of Greer

Slater, S.

Three questions are submitted upon this accounting. The first relates to a determination whether three extraordinary stock dividends which were declared after the death of testator are to be treated as income or principal. The 20th paragraph of the will provides that “ it is my intention that all dividends on stock declared subsequent to my death shall be deemed income *910whether such dividends be ordinary or extraordinary.” In determining the location of extraordinaiy dividends as between principal and income the intention of the testator must be found and followed. It depends upon…