I concur in the result. Deferentially, I submit that there is no occasion to labor the proposition of equitable estoppel. The accounts of the representatives showing the payment of the contested items were formally settled upon due notice to appellant and after hearing. Just how does it come that the resulting order did not render the involved issues res judicata as against appellant? Compare In re Trusteeship Under Will of Melgaard, 200 Minn. 493, 274 N.W. 641. *Page 346