Estate of Coelho

Two appeals are taken on the same typewritten transcripts—the first from a decree .of settlement of final account and of distribution; the second, from an order denying a retrial of the issues.

Manuel Rose Coelho and Maria Rose Coelho were husband and wife. In 1911 they sold a ranch in Alameda County owned by them and purchased the home property involved in the decree as tenants in common. At about the same time Maria opened a hank account in her name with a deposit of $100. Other deposits were apparently made in this account, but, as to them, the record is silent until the year 1916 when she withdrew $2,000 which she loaned on a promissory note, secured by a mortgage, to Caleira and others. Interest on this note was deposited to the same account until the year 1926 when the note was paid to her administrator and the proceeds deposited to the same account. In the year 1921 Maria died intestate leaving, besides her surviving spouse, the relatives who join in this appeal. Following the death of Maria, Manuel married Christina Coelho and died in the year 1923 leaving a will wherein he named his surviving wife as residuary legatee.

Upon the settlement of the final account it was…