Reed Estate

Shoyer, J.,

Decedent died October 7, 1960, intestate, not survived by a spouse, and leaving, as appears from the statement of proposed distribution, as the sole person entitled to her estate under the intestate laws, a first cousin, B, who is stated to be sui juris and to have had notice of the audit.

Letters of administration were granted to the accountant on November 16, 1960, and proof of publication of the grant of same is hereto annexed.

Transfer inheritance tax has not been paid.

The claim of the first cousin presents an unusual situation, because both she and decedent were illegitimate. So…