MacKarus Estate

Opinion by

Mr. Justice Jones,

Samuel Mackarus died intestate on January 5, 1962 in the Veterans’ Administration Hospital in Cincinnati, Ohio. Letters of administration were granted to Provident Tradesmens Bank and Trust Company. The administrator’s account showed a combined balance of principal and income of |88,282 derived from disability compensation paid decedent following his service in World War I.

■ Three parties claim the estate: (1) Marie K. Budnik and Marina Budnik, claiming under the Intestate Act of April 24, 1947, P. L. 80, §1.17, 20 P.S. §1.17, as decedent’s nieces and next of kin;…