In re the Judicial Settlement of the Account of Brown

Ketcham, S.

The contestants claim that the accountant should “ return ” to the estate the salary which he has received from a corporation in which he held office and in which the estate held stock. This argument rests primarily upon the assumption, which the contestants plainly state, that the corporation involved was the estate and was treated as such. But the corporation was a separate entity. The executors did not own it, nor as such executors did they or either of them conduct it. Their only relation to such coroporation was that of stockholder.

Two cases are cited to support the demand…