Supreme Court of New Hampshire December 6, 1910 (Wentworth v. Wentworth)

Parsons, C. J.

An “advancement is a completed gift by the ancestor, to be accounted by the recipient as his share or part of his share in distribution, . . . and is no part of the ancestor’s estate at his death. It is not a loan to be repaid to the ancestor or to his representative after death. It is not a legacy paid in advance, ...