
    Third Department,
    January, 1950.
    (January 11, 1950.)
    In the Matter of Guardian Life Insurance Company of America, Petitioner, against Alger B. Chapman et al, Constituting the Tax Commission of the State of New York, Respondents.
   Foster, P.. J., Heffernan, Brewster and Coon, JJ., concur; Bergan, J., taking no part. [See ante, p. 88.]  