See, 33 C.J.S., Executors and Administrators, ยง 226d, note 26. And see, In re Estate of Weisberg, 245 Minn. 399, 72 N.W.2d 363. Taylor v. Morton, 227 Ala. 690, 151 So. 853; Christian v. Railroad Co. 136 N.C. 321, 48 S.E. 743, 68 L.R.A. 418; Ostlund v. Ecklund, 42 N.D. 83, 171 N.W. 857; Melancon v. First Nat. Bank (Tex.Civ.App.) 68 S.W.2d 538. Cf. Meacham v. Ballard Co. 180 Minn. 30, 230 N.W. 113.