Gilbert Estate

Gearhart, P. J.,

E. Warren Gilbert died May 2, 1954. His will was duly probated and letters granted, and the executors, Frank L. New-hard and The First National Bank of Allentown, have filed their account, which is before us for audit.

The estate is insolvent. The only problem presented is whether the claim of Elizabeth A. Snyder in the amount of $500 should be allowed as a preferred claim. The accountants have refused to accede to the demand of claimant that her claim be paid in full and, accordingly, the matter is now before the court for decision.

The facts have been agreed to by stipulation…