Estate of Leggett v. United States

OPINION

WILLSON, District Judge.

William T. Leggett, a resident of Allegheny County, Pennsylvania, by will dated February 28, 1895, bequeathed a life estate in personalty to his wife Kate B. Leggett with a remainder in fee to those children of the testator born of the body of Kate Leggett who were living at testator’s death. Kate Leggett was named executrix. The testator died in 1909.

The life tenant, upon testator’s death, took possession of and managed the principal for 51 years — the remainder of her life. An inventory was prepared but not. filed. No bond was filed by Mrs. Leggett, who died…