
    In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State-Tax Commission, Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Appellant.
   Order entered December 17, 1946,- reversed, and order entered June 6, 1946, fixing estate tax modified by reducing the value of the hotel property to $2,000,000 and as so modified affirmed, with costs to the appellant. Present — Peck, P. J., G-lennon, Dore, Van Voorhis and Shientag, JJ.; Peek, P. J., and■ G-lennon, J., dissent and vote to affirm. Settle order on notice.  