Lord Romer:-

By his will dated 28th December 1926, one John Alexander Anderson, who died in October 1928, directed that the residue of his estate should be divided into sixteen shares and he bequeathed three of such shares to his nephew C. S. Anderson and Winifred, his wife, and their issue as therein mentioned. By a codicil dated 22nd July 1927, the testator revoked that bequest and in lieu thereof he directed as follows:

The income from these three-sixteenths shall as long as C. S. Anderson and Winifred, his wife, are both alive be divided, two-thirds to the wife and one-third to the husband. If one of them dies his or her share of the income shall belong to their four children or the survivors of them in equal proportions, and when the remaining parent dies the capital and income shall belong to the children then living in equal proportions.

The respondent, Patrick H. Anderson, is one of the four children of C. S. Anderson and his said wife; and the question to be determined upon this appeal is whether, while both C. S. Anderson and his said wife were still living, the interest of the respondent in the income and capital of the three-sixteenth shares in the said testator's residuar