The letters of Margaret Hayes, referred to in the opinion of Mr. Justice Henry T. Kellogg, make it plain that the transfer did not make her the owner of the bank deposits, and I favor reversal for that reason. I am inclined to think that under section 144 of the Banking Law (now Banking Law, § 249) the judgment might otherwise stand. (Clary v. Fitzgerald, 155 App. Div. 659; 213 N. Y. 696.) But it is unnecessary to consider that question.