In re the Estate of Concklin

Delehanty, S.

By section 207 of the Surrogate’s Court Act a procedure is outlined for the presentation and eventual liquidation *54of a claim which at the date of death is contingent or unliquidated. In its final sentence the section provides that if the claim is not fixed and liquidated at the time of final accounting “ a sum sufficient to satisfy the claim, or the proportion to which it is entitled,” shall be retained by the accounting party for such period as the court directs.

Deceased executed and delivered to a savings bank his bond in the sum of $20,000 and secured it by a first mortgage on…