Estate of McCarthy

An appeal by Gertrude A. McCarthy, the widow of George McCarthy, deceased, from a decree of partial distribution to Frank McCarthy.

The will of decedent, which was holographic, contained the following provision: “I . . . leave and bequeath to my wife one-third of the business known as John McCarthy & Son, owned by me solely; one-third of the business known as John McCarthy & Son and owned by me to John Fox, my foreman, and one-third of the business known as John McCarthy & Son and owned by me to my nephew Frank McCarthy (son of my brother Frank McCarthy); balance of my estate to my wife Gertrude Agusta McCarthy,—she to dispose of same as she sees fit.”

The-evidence shows that the business—that of draying and forwarding—was established by decedent’s father and that decedent purchased the same in 1907. According to the inventory and appraisement, which was filed on June 23, 1931, the following property was part of the business, namely, money on deposit in the Bank of California in the name of John McCarthy & Son; certain trucks and trailers, a tractor and other vehicles, with certain office equipment, and three lots on the corner of Thirteenth and Howard Streets in San Francisco,…