
    In the Matter of the Accounting of Manufacturers and Traders Trust Company et al., as Executors of John E. Johnson, Deceased, Respondents; William R. Emblidge, as Trustee in Bankruptcy of John Johnson Construction Company, Appellant.
    Argued September 28, 1937;
    decided October 12, 1937.
    
      
      Howard T. Saperston and Daniel N. McNaughton for appellant.
    
      James C. Sweeney for respondents.
   Order affirmed, with costs; no opinion.

Concur: Crane, Ch. J., O’Brien, Loitghran, Finch and Rippey, JJ. Lehman and Htjbbs, JJ., dissent on the ground that there is no evidence the withdrawals were intended as dividends.  