In re Probate of the Last Will & Testament of McCall

MARVEL, Chancellor:

This action is concerned with exceptions to the inventory and final account filed in connection with the proposed settlement of the estate of the late Paul R. McCall, two of the decedent’s three children contending that a Bank of Delaware checking account in the name of the decedent is what it purports to be, namely an individual account and should be included as an asset of the decedent’s estate.

The following facts appear to be undisputed, namely that the decedent, Paul R. McCall, owned and operated a gasoline service station located at the intersection of Faukland and…