Miller's Estate

Opinion by

Mr. Justice Walling,

William J. Miller, of Pittsburgh, died March 7, 1919, having in 1908 made his last will as follows: “Pittsburgh, Pa. Being in sound mind I William J. Miller, hereby bequest all my personal and real estate including the money held in bank also all mortgages belonging to me, to my dear wife. To my mother Rebecca J. Miller of Ravenna, Ohio, I bequest her ten thousand dollars. $10,000 to mother. William J. Miller.” Testator’s widow, Hanna Miller, became administratrix c. t. a. of his estate, and as such filed a final account, the audit of which, made in October,…