Walton's Estate

Thompson, J.,

The accountant, son of decedent, has filed exceptions to a surcharge of $11,459, with interest from Feb. 21, 1920, which was awarded to the widow of decedent as a creditor, that amount being the minimum value of certain assets lost to the estate through the fraudulent conduct of the accountant. The facts are few and readily understood. The decedent was the owner of the entire capital stock outstanding of the Bankers Surety Company, a North Dakota corporation, which owned certain real estate in New Jersey. The accountant was directed, in the first adjudication of his account, to…