(dissenting). For the reasons stated in the dissent entered, Will of Hafemann, ante, p. 641, 62 N. W. (2d) 561, I would reverse the judgment below and allow the claim of the trustees of the trust created by the last will and testament of Charles Hafemann, deceased, in the amount filed for the difference between the $3,500 advanced by them to the widow and the $1,751.36 due the widow’s estate as income of the trust accrued from July 1, 1951, to October 5, 1951, or $1,748.64.