
    In the Matter of the Transfer Tax on the Estate of John A. Roberts, Deceased. Gertrude W. Roberts, Appellant; The State Tax Commission et al., Respondents.
    (Argued October 9, 1928;
    decided October 23, 1928.)
    
      Earle C. Bastow for appellant.
    
      Ezra Hanagan for State Tax Commission, respondent.
    
      G. E. Pritchard for Hobart V. Roberts et al., as executors, respondents.
   no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O’Brien, JJ.  