In re the Accounting of Bentley

William B. Brennan, Jr., J.

These proceedings involve the judicial settlement of the accounting now made by the surviving trustee and legal representatives of a deceased trustee under a trust indenture made by one Ambrose Fry on September 24, 1941, pursuant to the terms of which the trust terminated on December 2, 1960. The sole corpus of the trust at its inception consisted of 600 shares of stock of a closely held corporation (which had a total issued and outstanding capital stock of 1,000 shares). The corpus now consists of 400 shares, the remaining 200 shares having been distributed during…