In Re Estate of Manning

— Edwin Manning, the husband of Nannie B. Manning, founded the Manning Savings Bank, a private institution located in Keosauqua. After Edwin Manning died, S. W. Manning, his son, the appellant, claims to have procured the bank from his mother, Nannie B. Manning, and the Edwin Manning Estate, Nannie B. Manning died testate on June 10, 1919, and her son, S. W. Manning, was appointed executor of her estate. He duly qualified and until the year 1929 continued to act as such. While S. W. Manning thus acted as executor of his mother’s estate, he conducted the Manning Bank until it closed on…