The facts in this case and the proceedings in the court below were substantially the same as in the case of Fillmore Commercial & Savings Bank v. James A. Kelly, as Guardian of the Estate of Franklin Leon Robison, etc., 62 Utah,-, 220 Pac. 1064, just decided. The same questions were presented here in each ease and were argued and submitted together.

For the reasons stated in Fillmore Commercial & Savings Bank v. James A. Kelly, as Guardian of the Estate of Franklin Leon Robison, etc., supra, the judgment in this case is affirmed.