In Re Estate of McElfresh

The issue presented by the record on this appeal is not only somewhat novel but narrow and ill-defined. Franklin Pierce McElfresh, unmarried, died testate September 4, 1931. After having been duly admitted to probate, his will was construed by the court in an action in equity. The decree in the equity action declared that, as to his property, the testator died intestate. The will named the Harlan National Bank of Harlan, Iowa, as executor and trustee. The bank qualified and continues to act as such executor. Some time after the bank became executor of the estate it closed its doors, but,…