
    In the Matter of the Appraisal under the Transfer Tax Acts of the Property of Frazier M. Dolbeer, Deceased. The Comptroller of the State of New York, Appellant; Hannah L. Dolbeer, as Executrix, etc., Respondent.
   Order of the Surrogate’s Court of Kings county affirmed upon the opinion of the surrogate (Reported in 104 Misc. Rep. 118), with ten dollars costs and disbursements. Jenks, P. J., Mills, Rich, Putnam and Kelly, JJ., concurred.  