Judgment affirmed, with costs to respondent payable out of the estate, upon the authority of Matter of Robinson (203 W. Y. 380); Matter of Cunningham (206 id. 601); Matter of Davis (77 Misc. Rep. 72; affd., 156 App. Div. 911). Jenks, P. J., Burr, Carr, Stapleton and Putnam, JJ., concurred.