Miller's Estate

Opinion by

Mr. Justice Linn,

Appellant complains of three surcharges imposed in the adjudication of his second and final account, filed April 22,1941, as executor of Ms father’s estate. Testator died December 31, 1930; letters testamentary were granted January 14, 1931, and an inventory and appraisement showing assets of $18,975.84, was filed February 13,1931. The estate is solvent and creditors are not involved. Testator left a widow who elected to take under the will; a son, the executor, who was given one-half the residue; a daughter to whom he bequeathed one dollar and for whose children he…