In re the Estate of Siegel

John D. Bennett, S.

In this accounting proceeding the executors seek a direction permitting the trust beneficiaries to recoup from principal certain undistributed income retained by various partnership or .syndicate interests owned by the estate. They also seek a construction that such beneficiaries are entitled to income accrued at the decedent’s death.

The undistributed income represents reserves for depreciation, money paid out in amortization of mortgages, and simply undistributed earned income of the various entities.

The special guardians oppose the relief requested primarily on the ground…