
    In the Matter of the Estate of Carrie Guggenheim, Deceased. Clarence L. Myers et al., as Executors of Carrie Guggenheim, Deceased, Appellants; State Tax Commission, Respondent.
    Argued May 13, 1947;
    decided May 29, 1947.
    
      ■ William L. Lynch for appellants.
    
      Mortimer M. Kassell, Francis Kelliher and Hamilton Mclrmes for respondent.
   Order affirmed, with costs, payable out of the estate to the respondent State Tax Commission; no opinion.

Concur: Lotjghban, Ch. J., Lewis, Conway, Desmond, Thacher, Dye and Ftxld, JJ.  