
    In the Matter of the Estate of Paris G. Singer, Deceased. State Tax Commission, Appellant; Francis R. Appleton, Jr., et al., as Trustees Under the Will of Violet E. Singer, Deceased, and as Executors of Paris G. Singer, Deceased, Respondents.
    Argued February 20, 1964;
    decided March 26, 1964.
    
      
      Edward H. Best, Francis Kelliher and Max Kuperman for appellant.
    
      Francis R. Appleton, Jr., in person, Francis A. Wendell and Bruce McLanahan for Francis R. Appleton, Jr., and another, respondents.
   Order affirmed, without costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fold, Van Voorhis, Burke, Scileppi and Bergan.  