Clark Estate

SHOYER, J.,

Counsel for the two adopted children, who are the exceptants, has stated the issue to be whether Judge Lefever’s adjudication of July 31, 1970, is res judicata as to the *512present account, which was filed after Tafel Estate, 449 Pa. 442, 296 A.2d 797 (1972), was decided by our Supreme Court.

Testatrix died June 20, 1947, without issue, leaving a will dated August 16, 1929. The gift of her entire estate to her husband failed because he did not survive her. In the alternative, she left her residuary estate in trust, the income being distributable to two tiers of named beneficiaries. The…