In Re MacDonnell's Estate

As a matter of fact appellant, Ross Burke Co., did urge the ground of estoppel in the lower court. It was there presented, argued, briefed and submitted. That this was done in the lower court will doubtless be conceded by respondent.

When exempt property is set aside under the provisions of sec. 9700 N.C.L., it does not go to the family in common or undivided shares. Each member of the family takes a definite and specific portion. Sec. 9703 N.C.L. Hence, in the case at bar one half of the exempt property so set aside would belong to the widow, and the other half to the minor child. On the…