In Re Estate of Sweet

O. M. Sweet during bis lifetime was engaged in tbe automobile business at Washington, Iowa, doing business under tbe trade name of Sweet Motor Company. He died testate on February 16, 1937, and T. L.’Brookhart was duly appointed and qualified as executor of bis estate.

At tbe time of tbe death of Sweet there were in bis place of business three Studebaker automobiles, of tbe value of $2,146, each of tbe three cars being worth approximately one-third of that amount. Tbe Commercial Investment Company bad loaned certain amounts of money to 0. M. Sweet, namely, $706.65 on a 1937 Studebaker Sedan,…