Opinion
Argued May 13, 1947
Decided May 29, 1947
Appeal from the Supreme Court, Appellate Division, First Department, DELEHANTY, S.
William L. Lynch for appellants.
Mortimer M. Kassell, Francis Kelliher and Hamilton McInnes for respondent.
Order affirmed, with costs, payable out of the estate to the respondent State Tax Commission; no opinion.
Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, THACHER, DYE and FULD, JJ.