Estate of Levinson

Mrs. Fanny Levinson, the mother, and Miss Julia Levinson and Miss Ida Levinson, sisters of the above-named decedent, all being legatees in the will of said decedent, have presented a petition asking that the executor of said will be required to make and return to the court a true inventory and appraisement, and also that he require an account from Wm. J. Newman and Benjamin Newman, surviving partners of the firm of Newman & Levinson, of which firm said decedent was one of the founders and a member up to the time of his death.

The executor has demurred to said petition, contending that it does not state facts sufficient to entitle the petitioners to relief. The said surviving partners have also filed a demurrer to said petition upon the same ground.

*326 The matter before the court is the issue of law arising upon these demurrers.

The question to be determined is whether the estate of said decedent has any interest in the goodwill of and in the trademark belonging to the partnership of Newman & Levinson up to the time of the death of the decedent, John Levinson; whether the said goodwill and trademark respectively must be valued in determining what is due to said estate from…