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

There was nothing in the will which bears on the matter of allocation of apportionment. The details of the will are located on page 1047 top paragraph. The real property homestead was valued at $15,000 but it was in a neighborhood that had changed from fine residential to one of a boarding house and professional office class. At the death of the testatrix it could not be rented as a single-family home and despite the efforts of the executor it could not be sold nor leased except that the life tenant occupied it for a time and then it stood idle until rented but the rental produced a bare gross profit. At issue was how to allocate the expenses of fitting up the property for this current tenant. The executor also had paid a caretaker to watch the property and keep the yards and walks in condition. These outlays kept the property in good condition.

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