
    In the Matter of the Transfer Tax upon the Estate of Josephine Penfold, Deceased. Edmund Penfold, as Sole Surviving Executor, etc., Appellant; The Comptroller of the State of New York, Respondent.
   Orders affirmed, with costs, on opinion of Fowler, S. (reported in 87 Misc. Rep. 522). Present—Ingraham, P. J., McLaughlin, Laughlin, Clarke and Scott, JJ.  