In re Michael

*631OPINION

By HORNBECK, PJ.

We have been favored with the opinion of the judge of the Court of Common Pleas. It is predicated upon the theory that inasmuch as the final account of the guardian was filed after the effective date of the New Probate Cote, it controls and that by virtue of §10506-42 GC the fiduciary was authorized to retain the deposit made by the former guardian evidenced by the pass book in the building and loan association and further that §10506-45 GC authorized and made valid the deposit of the funds of the ward in the building and loan association. We have also been favored by…