Marhoefer v. Merchants National Bank

Frederick R. Cornish died testate May 3, 1941. The will was admitted to probate and the Merchants National Bank was appointed executor and qualified as such. On June 30, 1941, the executor made application for authority to open four sealed envelopes, found in the safe-deposit box of testator. The state tax commission appeared to protect the interests of the state in regard to inheritance taxes. The residuary legatees under the will also appeared and joined in the application of the executor. Notations on the envelopes indicated that they were the property of‘Jennie E. Westfall, Clara…