
    In the Matter of the Estate of Lucy E. Wheeler, Deceased. In the Matter of the Accounting of Robert P. Smith, as Executor of Lucy E. Wheeler, Deceased, Respondent. Myrtle G. Ely et al., Appellants; Jane Hinkley et al., Respondents.
   Nolan, P. J., Beldock, Ughetta, Kleinfeld and Christ, JJ., concur.  