
    IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF CHARLES F. WALLACE, DECEASED. JOSEPH C. CORNWALL AND FIDELITY UNION TRUST COMPANY, A NEW JERSEY BANKING CORPORATION, EXECUTORS OF THE LAST WILL AND TESTAMENT OF CHARLES F. WALLACE, DECEASED, APPELLANTS-RESPONDENTS, v. WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT-APPELLANT.
    Argued December 16, 1968
    Decided January 20, 1969.
    
      Mr. Elias Abelson, Assistant Attorney General, argued the cause for respondent-appellant (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney; Mr. Thaddeus Robert Zochowshi, Deputy Attorney General, on the brief).
    
      Mr. F. Earl Walter, Jr. argued the cause for appellants-respondents (Messrs. Shanley & Fisher, attorneys; Mr. John Kandravy, of counsel and on the brief).
   Pee Cukiam.

The judgment is affirmed for the reasons expressed in the opinion of Judge Gaulkin in the Appellate Division. 100 N. J. Super. 485 (1968).

For affirmance—Justices Jacobs, Pboctok, Hall, Schettino and Haremar.—-5.

For reversal — None.  