
    In the Matter of the Transfer Tax upon the Estate of Mary G. Hoffman, Deceased. The Comptroller of the State of New York, Appellant; Mary U. Hoffman, Individually and as Executrix, Respondent.
    
      Matter of Hoffman, 161 App. Div. 886, affirmed.
    (Argued October 6, 1914;
    decided October 20, 1914.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April IT, 1914, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Mary Gf. Hoffman, deceased. . .
    
      Theodore Du Moulin, George Thoms and Edward F. Boyle for appellant.
    
      T. Ludlow Chrystie and Walter Trimble for respondent.
   Order affirmed, with costs, on opinion of Laughlin, J., below.

Concur: Werner, Hisgock, Chase, Collin, Hogan. Miller and Cardozo, JJ.  