
    In Matter of Estate of Parmelee, Deceased. 
    (No. 26953
    —Decided April 27, 1938.)
    
      Mr. Herbert S. Duffy, attorney general, Mr. A. F. O’Neil, Mr. Will P. Stephenson and Mr. W. H. Middleton, Jr., for the Tax Commission of Ohio, appellant.
    
      Messrs. Squire, Sanders & Dempsey, Mr. Howard L. Barkdull and Mr. Edwin H. Chaney, for Rollin A. Wilbur et ah, co-trustees, appellees.
   It is ordered and adjudged that said appeal as of right be, and the same hereby is, dismissed for the reason no debatable constitutional question is involved in said cause.

Appeal dismissed.

Weygandt, C. J., Matthias, Day, Zimmerman, Williams, Myers and Gorman, JJ., concur.  