Reiff's Adm'r v. Com. Use and Benefit Phillips

Opinion op the Court by

Hobson, Commissioner

Reversing.

Samuel Reiff died in October, 1927, in Leavenworth, Kan. He had at his death on deposit in the Oakland Bank at Oakland, Ky., $11,260.27. On February 28, 1928, J. Frank Grimes was duly appointed the .administrator of the estate by the Warren county court and qualified. He then had the bank account changed and put in his name as administrator. He was the cashier of the bank. He paid the funeral expenses and cost of administration, amounting to $410.70. His commissions amounted to $563.06, making his credits in all $973.76, and leaving a…