Tanferani

Bank of America appea's from an order sustaining certain objections to a guardianship account and directing that “a complete and proper accounting’’ be made. In effect, the order is a determination, on the merits, that the account filed is not complete or proper. This determination was made without the taking of any evidence on the issues raised by the objections. The facts follow.

Egidio Tanferani died prior to 1925, leaving a small amount of personal property and a parcel of ranch property which was distributed as follows: an undivided one-half to his widow (Felicita) and an undivided one-twelfth to each of their six minor children.

On July 8, 1925, Felicita was appointed guardian of the children's estates. At about the same time, she purchased certain dairy stock and equipment and, with the children, moved onto the ranch and operated it until her death.

On October 15, 1928, an inventory and appraisement was filed in the guardianship, showing each child to have an estate of $233.19 in cash and an undivided one-twelfth interest in the real property.

. Felicita died on July 21, 1956, without ever rendering an account as said guardian, although the youngest child had reached…