
    In the Matter of the Estate Tax on the Estate of Mary R. Chisholm, Deceased. Estate of Lewis S. Smith, Estate of Rollin C. Smith and Herbert B. Smith, Appellants; State Tax Commission, Respondent.
   Motion for reargument denied, without costs. Motion for leave to appeal to the Court of Appeals denied. Present — Hagarty, Carswell, Adel, Taylor and Close, JJ.  