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

The estate consisted of unproductive desert land together with some income properties. The income properties and the desert properties were never sold. A number of the desert properties were sold in 1957 and 1958 during the life estate. All of the properties appreciated substantially during the life estate. John Johnson's executrix objected to the accounting a she wanted a portion of the appreciated value of the properties in the estate to be classified as delayed income and a surcharge placed on the trustees for an alleged breach of trust in not making productive a portion of the estate which produced no income and in not making more productive the remaining portion. The trial court awarded contestant a part of the appreciated value of the desert properties and held that she was not entitled to any of the appreciated value of the income properties and refused to surcharge the trustees. Both sides appealed.

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