In Re Estate of Mann

In February, 1930, the appellee, Elton E. Mann, filed in the district court of Polk County, Iowa, an application for an order requiring the executors to pay a legacy. By the provisions of the will of the deceased, L. M. Mann, the plaintiff was entitled to a legacy of $5,000, to be paid in five equal annual installments, the first payment to be made one year after the death of the testator.

It does not definitely appear when the testator died, but, on January 2, 1924, the executors paid the plaintiff $1,000 in cash on the bequest as the first installment. On November 13, 1929, they paid $4,000…