Culhane's Estate

Opinion by

Rhodes, J.,

Catherine Culhane died January 26, 1935, leaving her last will and testament executed September 29, 1933, in which she provided that her residuary estate be divided equally between Grace Ethel Albracht, her niece, and Margaret Stanton, niece of her deceased husband. For inheritance tax purposes, her estate was appraised as consisting of realty valued at $3,500, and personal property valued at $2,364.02. The account filed on November 11, 1935, by the executrix named in the will, evidences receipt of $1,955.40 as the entire personalty in the estate, but the executrix…