
    In the Matter of the Appraisal under the Estate Tax Law of the Estate of Flora Siegel, Deceased. State Tax Commission, Appellant; Philip Siegel, Individually and as Administrator, etc., of Flora Siegel, Deceased, and Another, Respondents.
   Order affirmed, with costs. No opinion. Present — Martin,

P. J., Merrell, Townley, Glennon and Untermyer, JJ.  