Kerr's Estate

Klein, J.,

The accountant, a closed National bank, is in process of liquidation by a receiver. During the course of the administration of the trust a mortgage in the sum of $25,000 was transferred from the bank’s commercial department to this estate, one half of the investment being assigned to this trust and the other half to the trust for Anna K. Olney. Subsequent to the appointment of the receiver a substituted trustee was appointed which foreclosed the mortgage and is now in possession of the real estate.

*210The auditing judge, relying principally upon Tracy et al. v. Central Trust Company,…