Grollman's Estate

Citations

• 273 Pa. 559
• 117 A. 348

Syllabus

<p>Executors and administrators — Improper valuation of interest— Sale — Accounting—Decedents' estates — Auditor’s findings of facts —Orphans’ court — Jurisdiction—Claim against estate — Evidence.</p> <p>1. An auditor’s findings of fact based on sufficient supporting evidence approved by the orphans’ court, will not be reversed, except for clear error.</p> <p>2. Where an executor has failed to exercise common care, prudence and caution in the handling of the estate, he must make whole the fund which, through his fault, has been depleted.</p> <p>3. The orphans’ court has no jurisdiction over the settlement of partnership accounts, but where an executor has made an unfair valuation of the testator’s interest in a partnership, sells such interest, and accounts for the proceeds, and brings the fund before an auditor, the orphans’ court may assume jurisdiction to pass upon the fairness of his conduct, and surcharge him if it is proper so to do.</p> <p>4. Where an executor asserts a claim for services rendered to a partnership in which testator had a half interest, and such claim is supported by the testimony of the surviving partner, and. the evidence in the case justifies a conclusion that the executor and the surviving partner were attempting to reduce the estate of the deceased for their own personal advantage, the auditor and the orphans’ court are justified in not believing their testimony.</p>