
    In the Matter of the Application of Robert G. Furey, as Administrator, etc., of Mary McKay, Late of New York County, Deceased, Appellant, against Mark Graves and Others, Constituting the State Tax Commission of the State of New York, and Another, Respondents.
   Order affirmed, with costs. Rhodes, Bliss and Crapser, JJ., concur; Hill, P. J., and Heffernan, J., dissent, and vote to reverse and to grant the order directing the Comptroller to make a refund. [148 Misc. 785.]  