In re the Estate of Ballenzweig

Henderson, S.

The objectant, the Manufacturers Trust Company, predicates its claim against the estate upon a judgment *1110obtained in the Municipal Court of the City of New York against the decedent on January 15, 1920. The deceased died on February 16, 1939, and letters of administration issued on June 19, 1939.

The claim has been rejected on the ground that the judgment was conclusively presumed to have been paid on January 15, 1940, pursuant to the provisions of section 44 of the Civil Practice Act, which reads:

“ When satisfaction of judgment presumed. A final judgment or decree for a sum of…