KENISON, C. J.
The decedent Lulu V. Tuttle had a life estate with the power to consume the principal or income of the residue of the estate of her husband Allison E. Tuttle. Lulu's interest was more than a conventional life estate but less than an absolute fee simple interest. Eaton v. Straw, 18 N.H. 320; McPhee v. Colburn,
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