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  5. 949 A.2d 886 (2008)
 

IN RE ESTATE OF PIET

No. 123 WDA 2007. No. 201 WDA 2007.

949 A.2d 886 (2008)

In re ESTATE OF Amelia J. PIET. Appeal of Mary Piet Black (at 123). In re Estate of Amelia J. Piet, Deceased. Appeal of Ann L. Ball and Edward J. Piet (at 201).

Superior Court of Pennsylvania.

Filed April 17, 2008.

Reargument Denied June 30, 2008.

Attorney(s) appearing for the Case

Carol L. Hanna, Bethel Park, for Black.

Seymour A. Sikov, Pittsburgh, for Ball.

Carol S. Gross, Pittsburgh, for Piet.

BEFORE: LALLY-GREEN, PANELLA and TAMILIA, JJ.

OPINION BY TAMILIA, J.:

¶ 1 Mary Piet Black appeals from the portion of the December 12, 2006, Order denying her exceptions to the orphans' court's conclusions of law and findings of fact. Co-executors Ann L. Ball and Edward J. Piet cross-appeal from that portion of the Order denying their exceptions to the court's conclusions and findings.

¶ 2 On May 13, 1978, Edward A. Piet and Amelia J. Piet (decedent), husband

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