Supreme Court of Puerto Rico April 29, 1969, No. R-68-235 (Reus García v. Saldaña)

Mr. Justice Blanco Lugo

delivered the opinion of the Court.

Matilda Moore Wilmerding died on June 19, 1967 leaving a will in which she named as executors her sister Edna and the Reverend Esteban Reus Garcia, conferring, upon them “those powers necessary at law for the administration of the estate of the deceased at her demise, the collection of debts, the payment of the inheritance tax, debts,