
    In the Matter of the Estate of Mary R. Chisholm, Deceased. Estate of Lewis S. Smith et al., Appellants; State Tax Commission, Respondent.
    Argued April 8, 1943;
    decided May 27, 1943.
    
      
      Francis Dean for appellants.
    
      Mortimer M. Kassell and Paul Newman for respondent.
   Order affirmed, without costs; no opinion.

Concur, Lehman, Ch. J., Loughran, Rippey, Lewis, Conway and Desmond, JJ. Taking no part: Finch, J.  