
    Guardian Life Insurance Company of America, Appellant, v. Mark Graves et al., Constituting the State Tax Commission, et al., Respondents.
    Argued May 24, 1945;
    decided July 19, 1945.
    
      
      Mark Eisner, Victor E. Whitlock and Joseph H. Crown for appellant.
    
      Nathaniel L. Goldstein, Attorney-General (John C. Crary, Jr., Orrin G. Judd and Wendell P. Brown of counsel), for respondents.
   Judgment affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Lewis, Conway, Desmond, Thacher and Dye, JJ.  