
    In the Matter of the Estate of Eugene V. R. Thayer, Deceased. State Tax Commission, Appellant; Carl J. Schmidlapp et al., as Executors of Eugene V. R. Thayer, Deceased, Respondents.
    Argued April 7, 1941;
    decided April 17, 1941.
    
      Thomas A. Ryan, Daniel G. Tenney, Jr., and Willard A. Mitchell for motion.
    
      Mortimer M. Kassell, Harry T. O’Brien, Jr., and Jerome M. Hirsch, opposed.
   Motion-denied, with ten dollars costs.  