Foster's Estate

Opinion by

Mr. Justice Barnes,

Irving L. Foster, a resident of the Borough of State College, Centre County, died June 1, 1929, survived by his widow, Nellie Patterson Foster. There were no children born of the marriage. According to the appraisement filed for transfer inheritance tax purposes, the decedent left a total estate of $91,086.00, of which $83,-236.00 represented personal property, mostly stocks and bonds; the balance consisted of real estate.

The decedent’s will and a codicil thereto were probated June 6, 1929, and letters testamentary issued to the widow, as the executrix named…