
    In the Matter of the Petition of Jessie Heermance Prime, Georgianna H. Adams, Helen H. Rowe, and Edgar Thornton Heermance, as Beneficiaries Respectively for Life under Certain Trusts Created by Susie E. Heermance, Deceased, by Trust Deed Dated March 1, 1909, for Appointment of a Substituted Trustee in Place and Stead of Westchester Trust Company. Central National Bank of Yonkers, N. Y., as Substituted Trustee, and Jessie Heermance Prime, Georgianna H. Adams, Helen H. Rowe, and Edgar Thornton Heermance, as Life Beneficiaries, Appellants, Respondents; Westchester Trust Company in Liquidation, as Successor Trustee, by Arthur J. McQuade, as Special Deputy Superintendent of Banks, etc., Respondent, Appellant.
   Cross-appeals from a decree in an action for an accounting. Decree modified by striking out the amount of the additional allowance and as thus modified unanimously affirmed, without costs. This was not a difficult or extraordinary ease within the meaning of section 1513 of the Civil Practice Act. Matters of record not presented upon the trial may be received and considered only on an appeal to sustain a judgment. They may not be considered to reverse a judgment. (Day v. Town of New Lots, 107 N. Y. 148.) Even though they were considered in this case, no different result would ensue. Proposed finding No. 24, inadvertently found by the referee, is reversed as inconsistent with the decision. Conclusion of law No. 10 is modified by striking out additional allowance of $500. Present — Lazansky, P. J., Carswell, Davis, Adel and Close, JJ.  