In Re Estate of Blumenthal

¶ 1 This is an appeal by Leo Blumenthal and Anne B. Proffit, residuary beneficiaries and executors of the Estate of Bern-hard S. Blumenthal, deceased, from the order of the orphans’ court that dismissed their exceptions to the final accounting and confirmed the adjudication. For the rea*1282sons that follow, we affirm in part, reverse in part and remand for proceedings consistent with this memorandum.

¶ 2 The orphans’ court has ably summarized the facts and procedural history of this action, as well as the positions of the parties, as follows:

Bernhard S. Blumenthal, died February 22, 1998, leaving…