Decree of the Surrogate’s Court of Westchester county reversed on the law, without costs, and motion denied upon the ground that the relationship of debtor and creditor existed between the executors and the bank. Findings reversed. Kapper, Hagarty and Tompkins, JJ., concur: Young and Seudder, JJ., dissent and vote to affirm on opinion of Surrogate Slater. [140 Misc. 14.]