#### In re Estate of John W. Marshall, deceased. Cyrus S. Eaton and Selden E. Kline, trading as Otis and Company, plaintiffs in error, v. Helen M. Shaddock, administratrix of the estate of John W. Marshall, deceased, defendant in error.

Gen. No. 37,462.

Opinion filed December 31, 1934.

Butler, Pope, Ballard & Siting, for plaintiffs in error; John F. Manierre and Ferris E. Hurd, of counsel. Wm. H. ■ Haight, for defendant in error.

Mr. Justice Sullivan

delivered the opinion of 'the court.