In re the Estate of Gray

Frank J. Kronenberg, S.

This proceeding for final settlement of the executors’ accounts presents questions as to the distribution of a legatee’s share of the estate.

Thomas F. Gray is named in the will of his mother Ann C. Gray as recipient of one fourth of her residuary estate, which share amounts to some $8,140.

Before settlement and distribution of the estate, various liens were created upon Thomas F. Gray’s share. The liens are in total more than $8,140, so the priorities must be determined.

The Union Bank of Erie, Pennsylvania, is holder of an assignment by Thomas F. Gray to it of $4,000 of…