Baer's Estate

Holland, P. J.,

The account of Provident Trust Company of Philadelphia and Beatrice S. Baer, executors, was examined and audited by the court *410on April 5,1940 . . . Benjamin F. Baer, Jr., also known as B. F. Baer, Jr., died on December 19, 1938, leaving a will dated January 22, 1936, probated on December 23, 1938, on which the present letters were granted to the accountants who were appointed executors.

The question was submitted for adjudication as to whether certain moneys or any part thereof, received by Beatrice S. Baer, individually, who is one of the executors, under the circumstances as…