
    In the Matter of Joseph W. Sidenberg et al., as Trustees under the Will of Gustavos Sidenberg, Deceased, Appellants, against Alger B. Chapman et al., Constituting the Tax of the State of New York, Respondents.
    Argued October 19, 1948;
    decided November 24, 1948.
    
      
      David Oppenheim, Lewis M. Isaacs, Jr., M. 8. Isaacs and I. S. Isaacs for appellants.
    
      Nathaniel L. Goldstein, Attorney-General (John G. Grary, Jr., and Wendell P. Brown of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Loughran, Ch. J., Lewis, Desmond, Dye and Fuld, JJ.  