Argued March 8, 1939. This case was argued with that of Beckman, Secretary ofBanking, v. Owens, Executrix, 135 Pa. Super. 404,5 A.2d 626. The material facts and the legal questions are the same as involved therein. Our opinion, handed down this day, in that case disposes of the controversy and it is unnecessary to repeat what we there said.

Judgment is affirmed. *Page 410