
    In the Matter of the Estate of Charles L. Behm, Deceased. State Tax Commission, Respondent; Marion L. Behm et al., As Executors of Charles L. Behm, Deceased, Appellants.
    Argued April 30, 1964;
    decided June 4, 1964.
    
      
      Dudley Miller, Clarence Z. Spriggs, Josiah Willard, Lauriston Castleman, Jr., and Joseph Kartiganer for appellants.
    
      Edward H. Best, Francis Kelliher and Vincent P. Molineaux for respondent.
   Order affirmed, without costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Van Voorhis, Burke, Scileppi and Bergan.  