Miller Estate

Shoyer, J.,

Eva Miller died March 1, 1960, intestate, not survived by a spouse, leaving, as appears from the statement of proposed distribution, as the person entitled to her estate under the intestate laws, Samuel Miller, a son, who is the accountant.

Letters of administration were granted to the accountant on April 12, 1960, and proof of publication of the grant of same is hereto annexed.

The estate is hopelessly insolvent. The statement of proposed distribution lists the claim of Strawbridge and Clothier in the amount of $1,221.75, which it is admitted was reduced to judgment in the…