Motion for Rehearing or to Transfer to Court en Banc Denied April 11, 1955.
COIL, Commissioner.
The second appeal in this case is from the judgment of the circuit court affirming the probate court's action denying appellant-administrator's application for a refund made pursuant to the provisions of Section 465.400 RSMo 1949, V.A.M.S. The former case is Kopp v. Thomson, 362 Mo. 1043,
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