
    In the Matter of Henry R. Winthrop, Respondent, against Spencer E. Bates et al., Constituting the Tax Commission of the State of New York, Appellants.
    Argued March 14, 1952;
    decided April 17, 1952.
    
      
      Nathaniel L. Goldstein, Attorney-General (John C. Crary, Jr., and Wendell P. Brown of counsel), for appellants.
    
      F. Walter Bliss for respondent.
   Order affirmed, with costs; no opinion.

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