
    In the Matter of the Accounting of Ithaca Trust Company, as Testamentary Trustee of Frank J. Enz, Deceased. Anton Enz et al., Appellants; Carrie E. Elliott, Individually and as Executrix of Martha J. Enz, Deceased, Respondent.
    
      Decedent’s estate — trusts — stock dividends — when dividends earned by sales of corporate lands properly awarded to life tenant.
    
    
      Matter of Enz, 204 App. Div. 634, affirmed.
    (Argued January 8, 1924;
    decided February 19, 1924.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 30, 1923, which affirmed a decree of the Tompkins County Surrogate’s Court awarding to the life tenant and her executrix the whole of certain dividends paid upon corporate stock forming a part of the trust estate. The dividends upon this stock were paid to the trustee during the period of the life estate but only a portion thereof was allotted to and paid over to the life tenant by the trustee, who treated them as partly income and partly principal. The portion treated as principal was that part of the dividends which represented the receipts from sales of lands. This the trustee retained and is the subject of this controversy.
    
      Sherman Peer and Harry C. Baldwin for appellants.
    
      Charles H. Newman for respondent.
   Order affirmed, with costs to respondent, payable out of estate; no opinion.

Concur: His cock, Ch. J., Cardozo, Pound, McLaughlin, Crane, Andrews and Lehman, JJ.  