Hoch Estate

Gearhart, P. J.,

— Decedent died March 27, 1951. Letters testamentary were granted to Clarence R. Ritter, who has filed his first and final account. The estate is insolvent.

The accountant charges himself with $389.12 in the personal account and $2,500 in the real estate account. The accountant proposes to take credit in the personal account for various expenditures in the amount of $944.68, and in the real estate account credits in the amount of $2,193.25. Included in this latter amount is a credit in favor of the Department of Public Assistance in the amount of $1,992.80. The Commonwealth of…