
    In the Matter of the Estate of Sylvia M. Baer, Deceased. William C. Farner, Respondent; S. Marcy Baer et al., Appellants.
    (Appeal No. 2.)
    [847 NYS2d 878]
   from an order of the Surrogate’s Court, Erie County (Barbara Howe, S.), entered March 30, 2007. The order, inter alia, dismissed respondents’ challenge to the subject matter jurisdiction of the court to the probate of decedent’s last will and testament.

It is hereby ordered that said appeal be and the same hereby is unanimously dismissed without costs.

Same memorandum as in Matter of Baer (46 AD3d 1368 [2007]). Present—Hurlbutt, J.P., Centra, Lunn, Fahey and Pine, JJ.  