
    In the Matter of the Judicial Settlement of the Intermediate Account of Proceedings of Thomas F. Tevlin, as Executor, etc., of Philip A. Engeldrum, Deceased, Appellant. William H. Gaitings and Others, Respondents.
   On reargument, the court adheres to the decision handed down on November 6, 1931 (Matter of Engeldrum, 234 App. Div. 770). Present — Lazansky, P. J., Young, Kapper, Hagarty and Seudder, JJ.  