MR. JUSTICE BURKE delivered the opinion of the court:
On June 5, 1960, Benjamin F. Lindheimer, a resident of Cook County, Illinois, died. On June 17, 1960, his Will was admitted to probate and letters testamentary were issued to Walter B. Lindheimer, as Executor of the Estate. On October 7, 1960, the executor filed his inventory. Under Section 204 of the Probate
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