
    In the Matter of the Transfer Tax upon the Estate of Henrietta Hutton, Deceased. Frederick H. Allen et al., as Administrators with the Will Annexed, Appellants; The Comptroller of the State of New York, Respondent.
    
      Matter of Hutton, 176 App. Div. 217, affirmed.
    (Argued April 16, 1917;
    decided May 1, 1917.)
    Appeal from an order of the Appellate Division of the, Supreme Court in the first judicial department, entered January 19, 1917, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Henrietta Hutton, deceased. Three distinct trust estates were created by clause “ Sixth ” of the will of testatrix, one for each of her three children, and the controversy which has arisen relates solely to the taxation of the three remainders of said three trust estates.
    
      T. Ludlow Chrystie and William C. Cammann for appellants.
    
      Schuyler C. Carlton and Lafayette B. Gleason for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Oh. J., Chase, Hogan, Pound, McLaughlin, Crane and Andrews, JJ.  