
    In the Matter of the Transfer Tax upon the Estate of Maria B. Starbuck, Deceased. The Comptroller of the State of New York, Appellant; G. Fred Starbuck, as Administrator, Respondent.
    
      Matter of Starbuck, 137 App. Div. 866, affirmed.
    (Argued February 6, 1911;
    decided February 21, 1911.)
    Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 22, 1910, which affirmed a decree of the Westchester County Surrogate’s Court exempting from transfer taxation a right of curtesy in the estate of Maria B. Starbuck, deceased.
    
      George M. Judd and William A. Moore for appellant.
    
      J. Mortimer Bell for respondent.
   Order affirmed, with costs, on opinion of Thomas, J., below.

Concur: Cullen, Ch. J., Vann, Willard Bartlett, Hisoock, Chase and Collin, JJ. Not voting : Haight, J.  