
    In the Matter of the Estate of Warner M. Leeds, Deceased. State Tax Commission, Appellant; Thomas M. Day et al., as Executors of Warner M. Leeds, Deceased, Respondents.
    Argued February 27, 1939;
    decided April 4, 1939.
    
      
      Harry T. O’Brien, Jr., and Mortimer M. Kassell for appellant.
    
      Ernest Brooks, Jr., John B. Nash and Norman H. Cooper for respondents.
   Order affirmed, with costs; no opinion.

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