
    In the Matter of the Appraisal of the Estate of John R. Drexel, Deceased. State Tax Commission, Appellant; Charles T. Bach, as Executor, etc., of John R. Drexel, Deceased, Respondent.
   Order affirmed, with costs and disbursements to the respondent. No opinion. Present —• Martin, P. J., OMalley, Glennon, Untermyer and Callahan, JJ.; Untermyer, J., dissents and votes to reverse, for the reasons stated in Matter of Harding (254 App. Div. 668).  