Estate of Tettemer

COYNE, P.J.,

Edward W. Tettemer died intestate on August 28, 1977, survived by five adult children. On September 7, 1977, letters of administration were issued by the Register of Wills of Lehigh County to James H. Tettemer and Eva M. Krapf, two of decedent’s five children.

*746The first and final account of James H. Tettemer and Eva M. Krapf, Administrators of the Estate of Edward W. Tettemer, deceased, was filed with this court on August 17, 1979 and shows a balance for distribution in the amount of $62,500 which represents the value of a tract of farm land containing upwards of 24 acres located…