against law firm Appleby, Spurling & Kempe, the Bank of Butterfield, and the bank's real estate arm, the Bank of Butterfield Executor & Trustee Co. Ltd.

Lawyer Mr. Julian Hall, whom the writ identifies as Mrs. Betty McMahon's lawyer, would not comment on the suit, which was filed in Supreme Court yesterday and names all the partners of AS&K.

"It's essentially a private matter,'' he said. "I don't have any instructions to discuss it publicly at this time.'' Mrs. McMahon was "resting'' and unavailable for comment, said a woman who described herself as Mrs. McMahon's companion.

Mr. John Campbell, the senior partner at AS&K, could not be reached for comment.

Another partner, Mr. Alan Dunch, confirmed that Mrs. McMahon was a client of Mr. Campbell's and said that he was the other lawyer at AS&K who handled Mrs.

McMahon's affairs.

Mr. Michael Collier, president and chief executive officer of the Bank of Butterfield, was also off the Island yesterday and could not be reached for comment.

Mr. McMahon, who died in 1986 at his Harbour Road, Paget home, was a Canadian millionaire who had lived in Bermuda for 13 years when he died in his sleep at age 83.

He built Canada's first natural gas pipeline. His horse Majestic Prince won the Kentucky Derby in 1969.