
    In the Matter of the Estate of Edmund Hayes, Deceased. A. Glenni Bartholomew et al., as Surviving Executors of Edmund Hayes, Deceased, Appellants; The State Tax Commission of the State of New York, Respondent.
    (Submitted January 23, 1934;
    decided February 27, 1934.)
    
      
      Christopher Baldy and II. Kenneth Haller for appellants.
    
      Charles F. Boine for respondent.
   Order affirmed, without costs; no opinion.

Concur: Pound, Ch. J., Crane, Lehman, O’Brien, Hubbs and Crouch, JJ. Not voting: Kellogg, J.  