
    In the Matter of the Appraisal of the Estate of Wilder E. Sumner, Deceased. The Comptroller of the State of New York, Appellant; Margaret Sumner Doyle, Executrix, etc., Respondent.
   Order affirmed, with ten dollars costs and disbursements, upon the authority of Matter of Barnaby (104 Misc. Rep. 362; affd., 189 App. Div. 929, upon the opinion of Fowler, Surrogate). All concur.  