
    In the Matter of the Accounting of Josephine S. Valentine et al., as Executors of Rudolph H. E. Gudewill, Deceased, Respondents. Walter Forsberg, Appellant; Elsa M. Tsoherne et al., Respondents.
   Present — Carswell, Acting P. J., Johnston, Sneed, Wenzel and MacCrate, JJ.  