Commissioner v. Linderman

DAVIS, Circuit Judge.

On August 30, 1929, Mary M. Bindley was adjudicated an incompetent person by the court of common pleas of the commonwealth of Pennsylvania, and guardians were appointed of her estate. Mrs. Bindley died testate on November 13, 1929. After a controversy, her will was admitted to probate, and the respondent, Linderman, who was the executor named in the will, received letters testamentary.

Meanwhile, the guardians of Mrs. Bindley had turned over the bulk of the assets of the estate to the administrator pendente lite, but retained approximately $200,000 to cover the expenses of…