Roberts Extate

Opinion by

Me. J ustice Chidsey,

These are correlated appeals from the final decree of the Orphans’ Court of Delaware County upon adjudication of the first and final account of executors in the Estate of William J. Roberts, deceased.

The decedent died May 20, 1949, unmarried, without issue and leaving a substantial estate. For some time prior to his death he had resided in the home of Mrs. Ella N. Greenfield. He was the owner of a coal and building material business which for a number of years had been solely managed by his employe, William Hottenstein. By a will dated March 18, 1948, in…