Opinion by

This case was argued with that of Beckman, Secretary of Banking, v. Owens, Executrix, 135 Pa. Superior Ct. 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.