
    In the Matter of the Appraisal under the Estate Tax Law of the Estate of Milton Ruppel, Deceased. State Tax Commission, Appellant; Clementine T. Ruppel and Karl Tausig, Respondents.
   Order unanimously affirmed, with costs and disbursements to the respondents. No opinion. Present — Martin, P. J., Glennon, Untermyer, Dore and Callahan, JJ.  