HALLOWS, J.
1. Was there an adequate administrative remedy? The defendant contends that the plaintiffs had an adequate administrative remedy which they did not exhaust. In its written opinion the court stated that the plaintiffs were entitled to maintain this suit under sec. 59.97 (8), Stats. While this part of the decision is not in the findings of fact, this court may refer to the opinion to supplement the findings. Estate of Wallace (1955),
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