Cooper

Dale Cooper, an adult son and one of the heirs under the will of G. F. Cooper, deceased, appeals from a judgment approving the executor’s first and final account and directing final distribution of the decedent’s estate.

The estate was virtually all community property of decedent and his surviving wife, Clara. Under the will decedent left the residue of his estate in trust naming Security First National Bank (now Security Pacific National Bank), his wife, and appellant as trustees with directions that the assets be divided into and administered as three separate trusts designated “A,” “B,” and “C.” Clara was named the income beneficiary during her lifetime of trusts “A” and “C” with the proviso that in the event of her death the assets of trust “A” be distributed to and administered as part of trust “B.” Appellant was designated as the lifetime beneficiary of trust “B.” Upon reaching age 50, he was entitled to receive the remainder and in the event he died before reaching age 50, decedent’s grandson was to receive the income for life and the remainder upon attaining age 50. Clara was given an inter vivos general power of appointment with respect to the remainder of trust…