Deckard Estate

Roberts, P. J.,

Decedent died testate on November 19, 1953, and letters were duly issued on December 21, 1953. On August 13, 1954, the executrix filed a first and final account, showing a balance of $4,723.79 for distribution, now before the court for audit.

Residuary legatees, William M. and Robert M. Deckard, grandsons of decedent, are each entitled to one half of the balance. The legacy of William M. Deckard (in possession of accountant) is presently subject to three claims, whose total* far exceeds the amount of his interest. Hence, we are here concerned with priorities in payment from this…