Estate of Hill

Lucile Knowland Hill died testate December 25, 1926. Among the legatees named in her will were the following: Robert Lewis Hill, her husband; William F. (Russell) Knowland; E. Harold Dana and Louise Hoover Dunbar. The only heirs at law of decedent were Robert Lewis Hill and Joseph R. Knowland, a brother. Petitions for partial distribution were filed by E. Harold Dana and Louise Hoover Dunbar, residuary legatees, praying for distribution to each of $15,000. These were resisted by said Robert Lewis Hill and Joseph R. Knowland. Following the hearing on the petitions, the court ordered distribution to each in the sum of $10,000, less $4,000, which latter sum was to be retained from each distributee’s share for the payment of inheritance tax. The court further ordered each to give a bond in the sum of $2,500 for the payment of his proportion of the debts due from the estate. William F. Knowland and Robert Lewis Hill have appealed from the decrees. By stipulation the appeals are to be determined on one record.

Appellants urge as a ground for reversal that the evidence did not justify the finding that the estate is but little indebted. The inventory and appraisement show real and…