In Re Will & Testament of Carson

(concurring specially) — I believe the foregoing opinion reaches the correct result herein, but am unable to concur in division I, because I think it conflicts with the position taken by us in the ease of In re Estate of Strasser, 220 Iowa 194, 198, 262 N. W. 137, 139, 102 A. L. R. 117, wherein we state:

“When a receiver is appointed for a bank or trust company, its affairs, including its relation in the handling of trusts, immediately fall under the direction of the court appointing a receiver. * * * When a state bank or trust corporation is placed in the hands of a receiver, its capacity to…