Frascone's Estate

Henderson, J.,

— This petition for an account avers the death of the decedent on April 13,1925, and the probate of the will on April 21, 1925; that petitioner is a,creditor for $105 for coal sold to the decedent in his lifetime; and that the inheritance tax affidavit dated December 22, 1926, specifies a coal bill for $150, the name of the creditor not being given.

The answer denies that the statement in the inheritance tax affidavit amounts to an acknowledgment of the debt, and avers that the claim is barred by the statute of limitations.

*665From the averments it will be seen that the coal was sold…