Opinion
Argued October 9, 1944
Decided November 16, 1944
Appeal from the Supreme Court, Appellate Division, Second Department, MILLARD, S.
Robert P. Smith, Ione P. Barrett and John H. Wahl for State of Florida, appellant.
Burton C. Meighan, Jr., and Hunter Meighan for Kay Bourne Walker and Frances Bourne Clarke, appellants.
Ralph A. McClelland, Thomas F. Croake and Silas S. Clark, Special Guardian for Lewis Howard Williams, Wesley Francis Williams and Michael Clark, Infants, appellant. Mortimer M. Kassell and Herman Cohen for State Tax Commission, respondent.
Order affirmed, with costs to all parties filing separate briefs payable out of the estate. No opinion.
Concur: LEHMAN, Ch. J., LOUGHRAN, RIPPEY, LEWIS, CONWAY, DESMOND and THACHER, JJ.