
    In the Matter of the Estate of Emma C. Rueff, Deceased. State Tax Commission, Appellant; Willis M. Staubus, as Ancillary Administrator of the Estate of Emma C. Rueff, Deceased, Respondent.
    Argued January 7, 1937;
    decided March 9, 1937.
    
      Seth T. Cole and Mortimer M. Kassell for appellant.
    
      Clarence W. Archibold for respondent.
   Appeal dismissed, with costs. A constitutional question is not solely presented. The case could have been, and was, decided upon the construction of a statute. (Civ. Prac. Act, § 588, subd. 1.) No opinion.

Concur: Crane, Ch. J., O’Brien, Htjbbs, Lotjghban and Rippey, _ JJ. Taking no part: Lehman and Finch, JJ.  