Close Estate

Geaehaet, P. J.,

— This is the audit of the first and final account of Richard Close, administrator of the estate of James Close, deceased.

Decedent died December 26, 1943, and letters of administration were granted to this accountant the following spring, namely, March 28, 1944. Decedent was survived by a widow, Agnes Close, a weak-minded person, for whom the Liberty Bank and Trust Company is guardian. There are no children or issue of any deceased children surviving.

*382The balance for distribution, after payment of administration expenses and giving effect to the widow’s exemption, is $365.03.…