
    In the Matter of the Transfer Tax on the Estate of William Gratz, Deceased. Stella Frank Gratz and Harold Frank, as Executors of and Trustees under the Last Will of William Gratz, Deceased, Appellants; State Tax Commission, Respondent.
   Orders unanimously affirmed, with costs to the respondent. No opinion. Present — Martin, P. J., O’Malley, Townley, Glennon and Untermyer, JJ.  