
    In the Matter of the Estate of Frank F. Hodges, Deceased. Comptroller of the State of New York, Appellant; Emma F. Hodges, Respondent.
   Order affirmed, with ten dollars costs and disbursements, on the opinion of Fowler, S. (reported in 86 Misc. Rep. 367). Present—Ingraham, P. J., McLaughlin, Laughlin, Clarke and Scott, JJ.; Clarke, J., dissented.  