In re the Accounting of Vogel

Jennie Stewart McGill, a resident of Canada, died on November 23, 1939. The appellant, Urbane A. Stewart, *282was the duly qualified executor of her will which was probated in Canada. The testatrix left assets in the State of New York which were in the possession of Layton C. Vogel, an attorney. On December 4, 1942, Vogel was duly appointed ancillary administrator c. t. a. He filed an inventory showing assets in his hands as of the date of the testatrix’ death, in the amount of $13,569.01. The surety on his bond of $15,000 is the respondent, Maryland Casualty Company. Vogel died on October 17,…