
    In the Matter of Jean R. Fishel et al., as Executors of Milton A. Fishel, Deceased, Respondents, v State Tax Commission, Appellant.
    Argued April 2, 1976;
    decided May 6, 1976
    
      
      Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellant.
    
      Sanford D. Levy and Donald M. Weisberg for respondents.
   Judgment affirmed, with costs, on the opinion by Presiding Justice J. Clarence Herlihy at the Appellate Division (48 AD2d 381).

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.  