
    In the Matter of the Estate of Carolyn A. Newton, Deceased. Francis O. Affeld, Jr., as Executor, Appellant; State Tax Commission, Respondent.
    Argued January 16, 1945;
    decided March 1, 1945.
    
      
      Murray Sendler, Frank Sowers and John H. Conroy for appellant.
    
      Ignatius M. Wilkinson, Corporation Counsel, Murray Sendler and John H. Conroy for The New York City Teachers’ Retirement System, amicus curiæ in support of appellant.
    
      John H. Conroy and Murray Sendler for The Joint Committee of Teachers’ Organizations of The City of New York, amicus curiæ in support of appellant.
    
      Mortimer M. Kassell and Paul Newman for respondent.
   Order affirmed, without costs: no opinion.

Concur: Lehman, Ch. J., Loughran, Lewis, Conway, Desmond, Thacher and Dye, JJ.  