In Re Estate of Windhorst

Appellants’ first contention, as above stated, is with reference to taxes paid by administrator. While we would have been just as well satisfied with a contrary result, there was here involved a fact question and we do not feel warranted on this record in substituting our judgment for that of the court below.

The second proposition, that is, with reference to the $8,000 note and mortgage, presents a somewhat difficult and interesting question. Appellants argue, and we think rightfully so, that tbe burden of proof was on tbe administrator to sbow why be should not be beld accountable for tbe…