
    In the Matter of Charles E. Singer, Appellant, against Mark Graves, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.
    Submitted October 5,1938;
    decided October 25, 1938.
    
      
      John T. DeGraffior appellant.
    
      John J. Bennett, Jr., Attorney-General (Patrick H. Clune of counsel), for respondents.
   Order affirmed, with costs; no opimon.

Concur: Crane, Ch. J., O’Brien, Hubbs, Loughran, Finch and Rippey, JJ. Taking no part: Lehman, J.  