Houston Estate

Opinion by

Mr. Justice Allen M. Stearns,

The question involved is whether the transfer of a decedent’s interest in a partnership was an advancement or a sale. The auditing judge ruled that it was an advancement.

The findings of fact, amply supported by the testb mony, are as follows: “Anna R. Houston died intestate, January 25, 1953, survived by her three children, Joseph D. Houston, Matilda A. Haw, and Margaret Clemens as hér heirs-át-law , . . Letters of Administra tion on the decedent’s estate were granted on February 5, 1953 to First National Bank in Greensburg . . . The administrator duly…