In re the Estate of Halbauer

Pierson R. Hildreth, S.

In this compulsory accounting proceeding the account of the administratrix has been stated and agreed upon by stipulation of the parties upon the record. There are no objections to the account as to the items of assets and liabilities, but a question of law is presented as to whether certain Totten Trusts are chargeable to meet a deficiency of general assets to satisfy claims and funeral and administration expenses.

The general assets of the estate have been liquidated and estate taxes and some miscellaneous minor administration expenses have been paid from the proceeds…