
    FIDELITY UNION TRUST COMPANY, AS EXECUTOR AND TRUSTEE, ETC., RESPONDENT, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, APPELLANT.
    Argued October 25, 1937
    Decided January 26, 1938.
    For the appellant, David T. Wilentz, attorney-general, and William A. Moore.
    
    For the respondent, Hood, Lafferty •& Campbell (Harry Schaffer, of counsel).
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Perskie in the Supreme Court.

For affirmance — Pakkeb, Lloyd, Bodine, Donges, Deab, Wells, JJ. 6.

For modification — Hbheb, WolesKeil, Raeeebty, JJ. 3.  