Gernert Estate

Gearhart, P. J.,

This is the audit of the fourth and final account of Benjamin H. Stuckert, surviving substituted executor of the last will and testament of Emma C. Gernert, deceased.

The only question presented at the audit concerns Item 7 of testatrix’s will. This item provides:

“I give and bequeath to my nephew, Benjamin H. Stuckert, and my niece, Emily I. Kress, their heirs and assigns absolutely and forever, my piano, which I value at Five Hundred ($500) Dollars, and also the sum of *360Five Hundred ($500) Dollars. The one not taking the piano shall have the Five Hundred ($500) Dollars in cash.”