Murnaghan's Estate

Citations

• 264 Pa. 520
• 107 A. 886

Syllabus

<p>Executors and administrators — Liability for loss of a retail liquor business — Findings of fact — Review on appeal — Orphans’ court— Surcharge of executor — Advice of counsel.</p> <p>1. In a proceeding in the orphans’ court to surcharge an executor for loss by reason of depreciation in the value of a retail liquor business, which the executor failed to sell, a decree in favor of the executor will not be set aside on appeal, where the court below found upon sufficient evidence that the executor acted in good faitlx and under advice of counsel in endeavoring to realize the highest possible price for the business, and that before he could effect a sale, federal legislation ensued, which rendered the business worthless.</p> <p>2. The findings of an auditor confirmed by the court below will not be reversed in absence of clear error.</p>