
    In the Matter of the Estate of Arthur Ryle, Deceased. State Tax Commission, Appellant; Central Hanover Bank and Trust Company, Individually and as Trustee, et al., Respondents.
    Argued April 20, 1938;
    decided May 24, 1938.
    
      
      Mortimer M. Kassell and Harry T. O’Brien, Jr., for appellant.
    
      Henry B. Tvjombly for respondents.
    
      Raymond M. White, Edgar W. Hatfield and Cha/rles R. Lowther for executors of Milo M. Belding, deceased, et al., amici curise.
    
   Order affirmed, with costs; no opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Htjbbs, Lotjghran, Finch and Rippey, JJ.  