
    In the Matter of the Estate of Bernard P. Birnbaum, Deceased, Respondent, v Yankee Whaler, Inc., Appellant.
    Argued October 14, 1980;
    decided November 13, 1980
    
      APPEARANCES OF COUNSEL
    
      Robert M. Cohen and James L. Lalime for appellant.
    
      Charles G. Moerdler, Burton N. Lipshie, Robert Oppenheimer and Thomas G. Collins for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (75 AD2d 708).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.  