Grant's Estate

Opinion by

Stadteeld, J.,

This is an appeal from a final decree of distribution by the Orphans’ Court of Berks County submitted on an agreed statement of facts.

Jeremiah K. Grant died in 1913, leaving under his will his estate to his wife for life with power to consume principal. Under this provision and by virtue of a subsequent provision of the will he authorized the sale of real estate. His wife, being unable to enter security, transferred proceeds of real estate, in cash and in kind of $33,500 to the Pennsylvania Trust Company. (Later Berks County Trust Company was substituted.) At the death…