Estate of Wickersham

Two appeals are before us 'in this ease, presented mainly on the same record. The one is an appeal from a decree of final distribution by Mrs. Cora Wickersham, widow and executrix of Frank Wickersham, deceased, and I. G. Wickersham, their son, a minor, who appears by his mother as guardian; the other, an appeal by the executors from an order granting the motion of the contestants for a new trial. The former appellants will be designated in this opinion as the contestants.

The deceased, I. G. Wickersham, died testate June 20, 1899, leaving an estate of the value of about $647,000, all of which was the community property of deceased and his wife, Lydia. By the terms of the will, after devising certain real and personal property to the widow and small sums to others, the residue is thus disposed of: “The remainder of my estate, real and personal, I give, grant, and devise as follows: To be divided equally between my wife and children, with the following exceptions: To my son Frank five dollars, as I have already advanced to him about one hundred thohsand dollars, which is to be in full of all interest in my estate,” etc.,—the other exceptions relating to deductions to be made from…