Austin Estate

VAN Roden, P. J.,

Decedent’s widow and son are presently entitled to share equally in his distributive estate, which is in excess of $250,-000. The parties have narrowed the ambit of their differences to an item involving only $443.88. While at first blush this might appear to be de mininis, the point of law involved is of real importance, and the court will dispose of the matter on the basis of substantive merit.

The question here involved is whether a distributee is properly chargeable with interest on a portion of the residue of an estate distributed in advance of the filing of the schedule…