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

A will gave the residue of an estate to his executors and trustees to pay the income to his wife during her natural life and if that income were to prove insufficient to keep the wife in her accustomed style of living then the Trustees were directed in their discretion to apply from the principal so much as may be necessary to maintain the wife in her accustomed style of living. The principal was also to be used for hospital, and medical attention or other extraordinary expenses and this power was given under discretion. n 1929, the sum that was fixed by litigation to have the wife maintained in her style of living was $3,600 per year, and this involved an annual invasion of principal of $740 per year. Eventually, the wife remarried, and as it was the duty of her present husband to support her, it was argued that further payments from the estate were no longer necessary.

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