
    In the Matter of the Transfer Tax upon the Estate of Eddy Palmer, Deceased. Guaranty Trust Company of New York and Others, as Executors, etc., Appellants; State Tax Commission, Respondent.
   Order unanimously affirmed, with twenty dollars costs and disbursements to the respondent. No opinion. Present —■ Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ.  