
    In the Matter of the Estate of Simon H. Kugel, Deceased. Judd & Gurfein, Respondents; Hilda K. Haberman et al., Appellants.
   Order reversed, with $20 costs and disbursements to the appellants, and the petition dismissed without prejudice, however, to an application under section 278 of the Surrogate’s Court Act, and the matter remitted to the Surrogate of the County of New York for further action in accordance with this memoradum. Present — Glennon, J. P., Dore, Cohn, Callahan and Shientag, JJ.; Cohn, J., dissents and votes to affirm. Settle order on notice.  