In re the Estate of Beim

John D. Bennett, S.

A preliminary question has been submitted for decision in this accounting proceeding as to whether it is necessary to bring in additional parties.

The administratrix, in addition to other special relief, requests an order apportioning estate taxes against funds held by two insurance companies under certain insurance settlement options exercised by the decedent in his lifetime. The petition alleges that there are no persons other than those named who are interested in this proceeding, and that all are of full age and *639sound mind. The answer of the respondent, Prudential,…