In re the Estate of Williams

Evans, S.

This is a proceeding for a judicial settlement and it is necessary to decide two questions, viz.:

1. Are costs awarded against an executor in an unsuccessful action brought by him an administration expense?

2. Where the assets of an estate are insufficient to pay both funeral expenses and administration expenses, which if either is entitled to priority in payment?

The decedent left a last will and testament that was admitted to probate on April 30, 1928. Samuel Ellis was named executor and has since that time acted as such. The testator was survived by three sons, Owen, Hugh and John.…