
    IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF MARIA MC ILVAINE GILLMORE, DECEASED, CHEMICAL BANK NEW YORK TRUST COMPANY, ET AL., EXECUTORS, ETC., PLAINTIFFS-PETITIONERS, v. WILLIAM KINGSLEY, ACTING DIRECTOR, ETC., DEFENDANT-RESPONDENT.
    
      Messrs. Herrigel, Bolan & Herrigel and Mr. Vincent D. Monahan, III for the petitioner.
    
      Mr. Arthur J. Sills, Mr. Elias Abelson and Mr. Kenneth M. Olex for the respondent.
    July 8, 1968.
   Denied.  