The court's holding and decision will be displayed here.

This section contains the nature of the case and procedural background.

There was a dispute over the allocation of income on property that was sold during administration of the estate. The life tenant wanted it to go to the life estate. The remaindermen wanted it to become part of the trust corpus. Under a decision made 58 years prior to this case, it was determined that it was to go to the corpus. A few jurisdictions have moved away from this Maryland rule and have adopted the Massachusetts rule which holds that the earnings upon a testator's property used to pay costs, administration, debts, and legacies derived during the course of administration, if not disposed of by the express terms of the will, are distributable to the life beneficiaries as income. Then the court found that Section 234 of the Restatement of Trusts had a different view of split allocation as listed in the illustration on page 990 Scoles 6th. The auditor followed the Restatement, and this dispute and appeal resulted.

The legal issues presented in this case will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.