
    In the Matter of the Appraisal under the Acts in Relation to the Taxable Transfer of Property of the Property of William D. Burnham, Deceased. Joseph D. Tomlinson and Others, Executors, etc., of William D. Burnham, Deceased, Appellants, v. State Tax Commission, Respondent.
   We are constrained to follow the decision of the Court of Appeals in Matter of Le Fevre (233 N. Y. 138). Order of the Surrogate’s Court of Westchester county affirmed, without costs. Kelly, P. J., Rich, Jaycox, Manning and Kapper, JJ., concur.  