Wharton Estate

Satterthwaite, P. J.,

The problem involved at the audit of the within executor’s account was whether or not the objector, Robert B. Wharton, a son of decedent and one of the residuary legatees under her will, was still liable at the time of decedent’s death on a $6,500 indebtedness which un*445questionably had been due and owing to her at an earlier date during her lifetime. Accountant had included this indebtedness in its account as an uncollected asset of the estate, and proposed to set-off same in distribution as a charge against objector’s share of the residue under decedent’s will. Objector,…