
    In the Matter of the Estate of Oscar S. Foster, Deceased. Albert Q. Foster, as Executor, Respondent; State Tax Commission, Appellant.
    (Argued December 8, 1933;
    decided January 9, 1934.)
    
      
      Seth T. Cole and Mortimer M. Kassell for appellant.
    
      Richard R. Martin for respondent.
   Order affirmed, with costs; no opinion.

Concur: Pound, Ch. J., Crane, Kellogg, O’Brien, Hubbs and Crouch, JJ. Not sitting: Lehman, J.  