Ramonat Estate

Taxis, J.,

The account shows a balance for distribution of $7,471.01, composed of cash.

By reason of a number of claims much in excess of that amount, the estate has been returned by the Commonwealth as insolvent for the purposes of the transfer inheritance tax.

Since the estate is insolvent, the claim of the funeral director in the amount of $931.40 is allowed only in the amount of $400 as is our custom in insolvent estates.

At the time of the audit, Eleanor Ramonat, the widow, claimed the net proceeds of the sale of premises 5702 Chester Avenue, Philadelphia, in the amount *193of $6,734.67, which…