Estate of Clarence v. Elliott, Dec'd.

Opinion by

Keller,, J.,

Clarence Y. Elliott, a resident of this State, died intestate October 24, 1931. Letters of administration on his estate were granted to the appellees, Clarence C. Gallagher and William Alt. Among the effects of the decedent which came into their control and possession as administrators were the contents of a safe deposit box, consisting of cash and securities of the appraised value of $21,104. These were included in the inventory and appraisement of the estate filed by the administrators, and in the appraisal for transfer, or inheritance, tax purposes made by the…