In re the Judicial Settlement of the Account of Proceedings of O'Donnell

Lawyer, S.

In this accounting there is involved the claim of Joseph Ralph for moneys loaned and advanced to the intestate, consisting of three items aggregating , the sum of $8,900,

*581James F. O’Donnell died in the city .of Albany on the 3d day of May, 1921, and letters of administration were issued May 4, 1921.

The value of the personal estate was appraised as of the sum of $191,370.90. A transfer tax thereafter assessed and paid amounted to the sum of $4,000.

The nature of the transactions upon which the claim is based is not clearly disclosed. Two items thereof are founded upon checks. One check…