In Re Estate of Kline

On or about February 27, 1945, W. M. Kline was driving his automobile upon a public highway in Cedar county and collided • with appellánt’s truck. He died March 1, 1945, and on March 10th his widow was appointed adminis-tratrix of his estate.

She promptly filed an inventory in which she listed the damaged automobile as “Personalty Regarded as Exempt.” No other personal property was scheduled except a bank checking account of $99.53. The day she was appointed, “or. shortly thereafter, ’ ’ she turned the car over to her son and he disposed of it, paying the net proceeds, $300, back to her. The…