220 Mass. 344 | Mass. | 1915
This is a petition by an administrator de bonis non for the distribution of a balance of an intestate estate. The crucial facts are that Michael H. Collins died in 1891, leaving a widow, a daughter and an adopted son. The widow was appointed administratrix in 1892 and distributed some of the estate among the three entitled thereto, and gave to the son in the form of loans for which notes were taken sums largely in excess of his distributive share. She filed an account of her doings as administratrix in which were credited various sums advanced to the heirs, but none of the transactions touching loans to the son appeared in it. This account was referred to an auditor, who found certain facts respecting loans to the son. The account was then allowed by charging these sums in addition to others as still in the hands of the administratrix. She has died. Nothing can be collected from her estate and a small sum only has been realized by an action on
These contentions cannot be supported. They are contrary to what is manifestly right. It would be sacrificing justice to a mere form to uphold them.
The question of advancements to heirs on account of distributive shares, as to the matters now in issue, was not raised by the form of the account presented by the administratrix, for she made no reference to the transactions with the son relative to the notes. Although all advancements might have been included in the administratrix’s account, she did not so include them and they were not then before the court as advancements. Hence, the allowance of that account, without further reference to the subject, lacks every essential of res judicata as to the question here raised. That thing was not adjudicated at all. The notes were treated as assets in the decree allowing that account, and not as representing advancements. Indeed, the agreement between the administratrix and the son that they should be treated as advancements was made at some time after the filing of the account and before the death of the administratrix, the auditor being unable to make a more precise finding.
The purpose of a decree of distribution is to determine the per
This point has never before arisen for consideration. The present judgment rests wholly'upon sound principles of probate administration and not upon the authority of previous decisions.
It is not necessary to pass upon the other questions raised, for the reason that in any event the daughter is entitled to the entire balance in the hands of the administrator de bonis non. The decree entered by the single justice is