Inventories would be signed by the administrator or executor as approving the inventory. The witnesses could be anyone of age to testify in court, and would often be someone handy, as a relative or neighbor. So, the answer to your question is yes. A person can be both an heir and sign as a witness to the inventory. Rick Saunders No virus found in this outgoing message. Checked by AVG Free Edition. Version: 7.5.503 / Virus Database: 269.16.17/1178 - Release Date: 12/8/2007 11:59 AM