
    In the Matter of the Transfer Tax upon the Estate of Michael Duff, Deceased. Clementine Farr Duff, as Executrix, etc., of John J. Duff, Deceased, Appellant; Eugene M. Travis, State Comptroller, Respondent.
   —Order affirmed, with ten dollars costs and disbursements, on opinion of Foley, S. [Reported in 114 Mise. Rep. 309.] Present — Clarke, P. J., Dowling, Page, Merrell and Greenbaum, JJ.  