Opinion
Argued January 16, 1947
Decided April 10, 1947
Appeal from the Supreme Court, Appellate Division, First Department, DELEHANTY, J.
John M. Harlan, Clarence B. Campbell, Jerome S. Zurkow and Philip C. Scott for appellants.
Mortimer M. Kassell and Paul Newman for State Tax Commission, amicus curiae, in support of appellant's position.
William W. Pellet for respondents.
Order affirmed, with costs payable out of the estate; no opinion.
Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, THACHER, DYE and FULD, JJ.