In re the Judicial Settlement of Accounts of Marine Trust Co.

Hart, S.

Edmund Hayes died on the 19th day of October, 1923, and his wife, Mary H. Hayes, died on the 16th day of November, 1924. The administrator of the estate of Mary H. Hayes has filed against the estate of Edmund Hayes a claim for the sum of $33,824.39, and the validity of the same is now before this court for determination.

The claim arose out of the deduction by the Equitable Life Assurance Society of the United States of the said sum from the gross proceeds of five life insurance policies on the life of Edmund Hayes, aggregating $66,283.41, which deduction was made on the 5th day of…