
    The People of the State of New York ex rel. Archibald B. Gwathmey, Jr., and Others, Executors, etc., of James Temple Gwathmey, Deceased, Appellants, v. State Tax Commission and M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents.
   Determination annulled, with fifty dollars costs and disbursements, on the authority of Matter of Kernochan v. Gilchrist (214 App. Div. 114; affd., on opinion below, 241 N. Y. 589); Matter of Lee v. Gilchrist (215 App. Div. 576; affd., 244 N. Y. 514). Cochrane, P. J., Hinman, McCann, Davis and Whitmyer, JJ., concur.  