
    In the Matter of the Transfer Tax upon the Estate of Isabelle C. Kirby, Deceased. State Tax Commission, Appellant; Gustavus T. Kirby et al., as Executors, Respondents.
    (Argued October 6, 1930;
    decided October 21, 1930.)
    
      
      Seth T. Cole for appellant.
    
      Richard Ely for respondents.
   Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Crane, Lehman, Kellogg, O’Brien and Htjbbs, JJ. Dissenting: Pound, J.  