
    In the Matter of the Estate of Henry C. Pierce, Deceased. Clay A. Pierce, Individually and as Administrator of Henry C. Pierce, Deceased, Appellant and Respondent; State Tax Commission, Respondent and Appellant.
    (Submitted January 11, 1933;
    decided January 27, 1933.)
    
      
      James R. Deering and James J. Dunn for Clay A. Pierce, appellant and respondent.
    
      Jacob Manicoff and Thomas P. McLaughlin for State Tax Commission, respondent and appellant.
   Order affirmed, without costs; no opinion.

Concur: Pound, Ch. J., Crane, Lehman, Kellogg, O’Brien, Hubbs and Crouch, JJ.  