
    In the Matter of the Estate of Leonard S. Whittier, Deceased. Lewis Henry, as Executor of Leonard S. Whittier, Deceased, Appellant; State Tax Commission, Respondent.
    Argued January 10, 1940;
    decided January 25, 1940.
    
      
      William Flannery for appellant.
    
      Harry T. O’Brien, Jr., and Mortimer M. Kassell for respondent.
   Order affirmed, with costs payable out of the estate; no opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ.  