Decree insofar as it dismisses the answer of the appellants and grants summary judgment in favor of the petitioners, reversed on the law and facts and matter remitted to the Surrogate's Court for further proceedings in accordance with the memorandum; otherwise decree affirmed, with costs of this appeal to the appellants payable out of the estate.
Memorandum:
The issue as to the validity of appellants' claim to income for the period September 13, 1945, to April...
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