Hartmanns. v. Bertelmanns.

Emma M. Bertelmann died on April 3, 1943, leaving a will which appointed Henry Francis Bertelmann, respondent-appellee, executor and trustee under the will. The will was admitted to probate July 7, 1943. The estate consisted of miscellaneous shares of stock, personal property, two parcels of land at Kuliouou and residential beach property situated at Diamond Head containing 53,000 square feet.

The executor's petition for approval of his final accounts was filed November 14, 1944, and a hearing thereon was had on January 2, 1945. A final order approving the accounts was filed on March 27, 1945.…