
    In the Matter of the Estate of Elizabeth C. G. Russell, Deceased. State Tax Commission, Appellant; Central Hanover Bank and Trust Company, as Executor of the Will and as Trustee under a Trust Agreement Dated January 3, 1928, Respondent.
   Motion for leave to appeal to the Court of Appeals granted. [See 266 App. Div. 1006.] Present — Close, P. J., Hagarty, Carswell, Johnston and Adel, JJ.  