
    In the Matter of the Estate of Emily M. Gallatin, Deceased. State Tax Commission, Appellant; R. Horace Gallatin, as Executor of Emily M. Gallatin, Deceased, Respondent.
    Argued December 1, 1948;
    decided January 6, 1949.
    
      
      Mortimer M. Kassell, Francis Kelliher and William J. Roberts for appellant.
    
      Leslie D. Lawson and Sidney W. Davidson for respondent.
   Order affirmed, with costs; no opinion.

Concur: Lotjghban, Ch. J., Lewis, Dye and Ftjld, JJ.  