Harrison's Estate

Stearne, J.,

Testator left surviving a widow, four children and issue of a deceased child. One of his children was a son, J. Kearsley M. Harrison. The will was dated May 23, 1927, the eighth paragraph of which reads as follows:

“. . . I forgive my son Kearsley . . . any advances which may be charged against . . . [him] upon my books as of the date of this will.”

Appearing on the books of the testator at that date were two accounts relating to financial transactions with the son. One was styled “J. Kearsley M. Harrison Advancement a/c,” in which the son was charged with a balance of $60,000. The…