Somavia

I concur in the majority opinion insofar as it affirms the judgment of the trial court.

I dissent from the portion of the opinion reversing the trial court’s awarding of interest to the respondent.

In the present case the parties filed a written stipulation, which was approved by the court and read as follows: ‘‘That the sum referred to in the court’s opinion as ‘approximately $24,000.00’ is hereby fixed at the sum of $26,240.00.”

As pointed out in the majority opinion, the interest was computed by the court at the rate of 7 per cent per annum from October 20, 1932 (the date of distribution to the trustee), to September 13, 1941, and at 4 per cent per annum from September 14, 1941, to the date of the trial court’s decree (September 22, 1955), in accordance with the provisions of section 162 of the Probate Code as those provisions read during the periods specified.

I would affirm the judgment in its entirety.

Appellant’s petition for a rehearing was denied July 2, 1958.

The remainderman of a testamentary trust appeals from a judgment which, insofar as is here material, directs the trustee to pay $26,240 from the trust assets to the executrix of the estate of the life tenant, together with accumulated and unpaid interest thereon in the sum of $31,-066.43. A cross-appeal was taken by the respondent executrix, but has been abandoned.

The sum of $26,240 (the principal here) represents income earned during the probate administration of the trustor’s estate and distributed to the trustee (without segregation from the corpus) on October 20, 1932; it was not paid over to the life tenant by the trustee but was administered as part of the trust corpus, the income from all of which was regularly accounted for, but not segregated as to source, and paid to the life tenant. The sum of $31,066.43 represents interest which the trial court determined 1 had accumulated, under the provisions of section 162 of the Probate Code, for detention of the principal sum ($26,240) during the nearly 23 years of trust administration.

Appellant-remainderman concedes that the life tenant of a testamentary trust is entitled to the income earned by trust corpus during the period…