In Re Roberts'estate

THE HONORABLE VICTOR H. FALL, District Judge:

The facts involved in this appeal are:

George W. Roberts died testate on November 9, 1954. He *150left surviving his widow, Loretto Lohman Roberts. There were no children. The will was offered for and admitted to probate. No question whatever has been raised relative to the validity of the will. Letters testamentary were granted to the' surviving widow, respondent herein, and her coexecutor on December 4, 1954. The inventory and appraisement filed April 19, 1955, disclosed that the estate consisted wholly of personal property —cash in the sum of…