
    In the Matter of the Transfer Tax upon the Estate of William F. Mittendorf, Deceased. George S. Mittendorf, as One of the Executors, etc., Appellant; State Tax Commission, Respondent.
   Order reversed and proceeding remitted to Surrogate’s Court on the authority of Matter of Gibert (176 App. Div. 850). Settle order on notice. Present — Clarke, P. J., Dowling, Smith, Page and Greenbaum, JJ.  