
    PETER P. ARTASERSE, TRUSTEE IN BANKRUPTCY OF PETER DOELGER. BREWING CORPORATION. PROSECUTOR-APPELLANT, v. THE DIVISION OF TAX APPEALS IN THE DEPARTMENT OF TAXATION AND FINANCE, ETC., ET AL., DEFENDANTS-RESPONDENTS.
    Argued November 15, 1948
    Decided November 29, 1948.
    
      Mr. Mention Morrill argued the cause for the prosecutor-appellant (Messrs. Cole, Morrill & Nadell, attorneys).
    
      
      Mr. William- K. Miller argued -the cause for the defendants-respondents (Mr. Walter D. Van Riper, Attorney-General).
   Per Ctiriam.

The judgment will be affirmed for the reasons expressed in the opinion of Mr. Justice Eastwood in the court below.

For affirmance Chief Justice Vanderbilt and Justices Case, Heher, Oliphant, and Aokerson—S.

For reversal: Justices Waci-ieneeld and Burling—2.  