McElhinney

Appellant Muriel McElhinney is the successor administratrix and residuary legatee in this estate. She appeals from the order of March 8, 1973, which disapproved in part her first and final account. The portion not approved was her proposal to charge respondents Julius and Delores Riganti (hereinafter Rigantis) with a share of the estate and inheritance taxes and costs of administration.

*600 The basis of the probate court’s decision was that the portion of the decedent’s property which passed to the Rigantis had been received by them free and clear of the burdens of the probate proceeding. The court also relied upon the order determining inheritance tax, which had included the Rigantis’ property in the property taxed against McElhinney.

McElhinney contends that the Rigantis’ property is subject to probate, and that as administratrix she is entitled to charge the Rigantis for a proportion of the expenses of administration and taxes. Both parties invoke certain prior proceedings as constituting res judicata in support of their respective positions.

I. Prior Proceedings

Decedent died testate on November 25, 1960. Shortly thereafter, his will was admitted to probate, and…