
    In the Matter of the Estate of Emily P. Coster, Deceased. State Tax Commission, Appellant; Lewis S. Morris et al., as Executors and Trustees of Emily P. Coster et al., Respondents.
    Argued February 23, 1939;
    decided April 4, 1939.
    
      
      Mortimer M. Kassell and Paul Newman for appellant.
    
      Russell Wiggins, John A. Lyon and Joseph W. Goodwin for respondent.
   Order affirmed, with costs; no opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ.  