
    In the Matter of the Estate of William Gratz, Deceased. Stella F. Gratz et al., as Executors of William Gratz, Deceased, Appellants; State Tax Commission, Respondent.
    Argued April 15, 1942;
    decided April 30, 1942.
    
      
      Samuel B. Seidel and Walter Frank for appellants.
    
      Jerome M. Hirsch and Charles A. Jacobs for respondent.
   Order affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Lewis, Conway and Desmond, JJ.  