
    In the Matter of the Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent.
    Argued January 9, 1956;
    decided February 16, 1956.
    
      
      Thomas P. Ford, Henry B. Guthrie and Robert L. Glare, Jr., for appellants.
    
      Mortimer M. Hassell and Miriam Wernick for respondent:
   Order affirmed, with costs payable out of the estate; no opinion.

Concur: Conway, Ch. J., Desmond, Fuld, Froessel, Van Voorhis and Burke, JJ. Taking no part: Dye, J.  