
    In the Matter of the Transfer Tax upon the Estate of Ellen H. Bolton, Deceased. Mandeville Mullally et al., as Executors of Ellen H. Bolton, Deceased, Appellants; State Tax Commission, Respondent.
    (Argued June 1, 1931;
    decided June 16, 1931.)
    
      Walter D. Fletcher for appellants.
    
      Harry M. Peyser and Percy D. Stoddart for respondent.
   Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Lehman, Kellogg, O’Brien and Hubbs, JJ.  