
    In the Matter of the Estate of George L. Bourne, Deceased. State of Florida et al., Appellants; State Tax Commission of the State of New York et al., Respondents.
    Argued October 9, 1944;
    decided November 16, 1944.
    
      Robert P. Smith, lone P. Barrett and H. Wahl for State of Florida, appellant.
    
      Burton G. Meighan, Jr., and Hunter Meighan for Kay Bourne Walker and Frances Bourne Clarke, appellants.
    
      Ralph A. McClelland, Thomas F. Croahe and Silas S. Clarh, Special Guardian for Lewis Howard Williams, Wesley Francis Williams and Michael Clark, Infants, appellant.
    
      
      Mortimer M. Kassell and Merman Cohen for State Tax Commission, respondent.
   Order affirmed, with costs to all parties filing separate briefs payable out of the estate. No opinion.

Concur: Lehman, Ch. J., Lottghban, Rippey, Lewis, Conway, Desmond and Thacheb, JJ.  