
    In the Matter of the Transfer Tax upon the Estate of Flora M. Barstow, Deceased. State Tax Commission, Appellant; Frances B. Barstow et al., as Executrices and Trustees, Respondents.
    (Argued May 11, 1931;
    decided May 22, 1931.)
    
      
      Seth T. Cole and Harry M. Peyser for appellant.
    
      Russell L. Bradford and Walter E. Cooper for respondents.
   Order affirmed, with costs; no opinion.

Concur: Cakdozo, Ch. J., Pound, Crane, Lehman, Kellogg, O’Brien and Hubbs, JJ.  