Dry's Estate

Marx, P. J.,

— Elizabeth Dry died on April 8,1946, leaving a last will dated April 1,1925, which was probated on October 9, 1946, and under which letters testamentary were granted to Mary Newpher, the accountant. The estate of testatrix is insufficient for the payment of debts and funeral expenses and the testamentary dispositions need accordingly not be recited.

The personal estate consisted of cash and an account receivable aggregating $450. The account reports a deficit on the personal estate of $225.89. The real estate of testatrix was sold for payment of debts. The proceeds of the sale…