Smith Estate

Opinion by

Mr. Justice Allen M. Stearne,

The question is whether during administration the whole income from the residuary estate is to be divided equally among the shares without deduction of advancements in the calculation.

Testatrix divided her estate into four residuary shares. Two shares were placed in separate trusts for descendants of two of her children who had predeceased her. The other two shares were given to her two surviving children absolutely. Final settlement and distribution was authorized to be postponed beyond the ordinary period of administration. Advancements had been made…