
    In the Matter of the Transfer Tax upon the Estate of Julian A. Hellman, Deceased. Meyer Stern et al., Appellants; The Comptroller of the State of New York, Respondent.
    
      Matter of Hellman, 187 App. Div. 934, affirmed.
    (Argued May 20, 1919;
    decided June 3, 1919.)
    Appeal, by permission, from an order of the Appellate Division of the Supreme- Court in the first judicial ■ department, entered February 21, 1919, which unanimously affirmed an order of the New York County Surrogate’s Court confirming the transfer tax fixed against the appellants for the interest which the deceased had in the good will of the firm of Jacob S. Bemheimer & Brother, of which deceased at the time of his death was a member, and the appellants are the surviving members.
    
      A. Stern for appellants.
    
      Schuyler C. Carlton and Lafayette B. Gleason for respondent.
   Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Collin, Cuddeback, Cardozo, Pound, Crane and Andrews, JJ. •  