Leopold Estate

Opinion by

Mr. Justice Drew,

This is an appeal by the Commonwealth of Pennsylvania from the final decree entered by the Orphans’ Court of Westmoreland County in the Estate of Max Leopold, Deceased, awarding the balance for distribution in the hands of the executors to the relatives of the deceased wife of decedent.

Max Leopold, a widower, died on January 2, 1934, leaving to survive him as his only heir his daughter, Naomi. By his will, dated December 22, 1933, he provided, inter alia, as follows: “I ... do hereby bequeath to my daughter Naomi all the residue of my estate, after all my just debts…