Estate of Tynan

Appellant Clarence Tynan is the life income beneficiary of certain trusts created by his wife, Annie Tynan, by will. Their son, Lester M. Tynan, is trustee and respondent herein. The appeal is from an order approving and settling the trustee’s first report and account, covering the period May 17, 1951, to April 30, 1953.

Appellant seeks to charge respondent in the amount of $197,629.58 which he claims should have been paid to him as income but which respondent had credited to the corpus of the trust estate. Of this amount, he claims that $180,310.76 was income received during probate (1947 until decree of final distribution in May of 1951) and that the sum of $17,318.82 represents income thereafter collected by the trustee over and above the amount which he actually paid or credited to appellant as income.

(1) As to the income received during probate, the trial court, in the order now under review, found and declared that the decree of final distribution distributed to Lester M. Tynan “the whole of the residue of said [Annie Tynan] estate . . ., in trust, as principal or corpus of said trust, and none of said residue was income payable to said income beneficiary [appellant…