
    In the Matter of the Accounting of Second National Bank and Trust Company of Cortland, New York, as Executor of Minnie Calkins, Deceased, Respondent; Henry Calkins, Appellant. Floyd Calkins et al., Respondents.
    (Argued October 5, 1933;
    decided October 24, 1933.)
    
      
      Robert W. Sloan and James L. Fitzgerald for appellant.
    
      Charles H. Gardner for executor-respondent.
    
      Henry D. Lucy, special guardian for Elizabeth Walsh, respondent.
    
      Louis R. Dowd for Floyd Calkins, respondent.
   no opinion.

Concur: Pound, Ch. J., Grane, Lehman, Kellogg, O’Brien, Hubbs and Crouch, JJ.  