Stokes Estate

Opinion by

Reno, J.,

The widow of John E. Stokes appealed from the decree of the court below ordering a reappraisement of property selected by her under the widow’s exemption provisions of the Fiduciaries Act of June 7, 1917, P. L. 447, §12[a], 20 P. S. §471.

The decedent died on September 29,1942, and by his will directed conversion of his real estate and distribution of the proceeds among his wife and his two sons by a former marriage. The widow was appointed executrix. On July 22, 1943, she filed a verified list of debts *130for inheritance tax purposes which included the item: “Mrs. Emma M.…