Heller's Estate

Opinion by

Mr. Justice Linn,

This appeal by the secretary of banking, in charge of the Dime Bank Title and Trust Company, is from disallowance of a claim made at the audit of the account of the executors of Solomon Heller, deceased. Heller died June 30, 1928, a partner in Sol Heller & Sons, his copartners being D. E. Heller and Ralph Heller.

The appellant filed a claim (pursuant to Rule 11 of the court below) on three notes made in 1929; two of them by Sol Heller & Sons to the order of D. E. Heller and by him endorsed; the third, by D. E. Heller to the order of Sol Heller & Sons and endorsed by…