In re Estate of Gardner

*251OPINION

By BACON, J.

Exceptions to inventory filed in the estate oí Frank Gardner, deceased, certified to the common pleas court under the provisions of §2101,38 R. C. Stipulated by counsel that the court rule upon exceptions numbers 7 and 9, namely, whether or not the widow, Barbara Gardner, is now entitled to widow’s year’s allowance and property exempt from administration.

Frank Gardner died intestate November 10, 1950, leaving his widow, Barbara Gardner, and five children his next of kin and heirs at law. No administration was applied for until his widow made ex parte application March 18,…