daf bit: Ketuvot 96

When a man dies, his sons are his heirs but his widow must be provided for. Who controls the estate while she is still alive? Rabbi Shimon ben Ashi says: Rabbi Yehudah holds that the orphans do, but Rabbi Yossi holds that the widow does. It appears that the question is left unresolved [1], but all agree that the widow may draw from the estate for her maintenance and should keep good records, lest she be seen as a glutton. (96b) [1] I think. I'm having a little trouble following the gemara here.