
    In the Matter of Dorothy B. Leyendecker, as Executrix of Clarence N. Leyendecker, Deceased, Respondent, v. State Tax Commission, Appellant.
    Argued January 11, 1961;
    decided February 23, 1961.
    
      
      Louis J. Lefkowitz, Attorney-General (Edwin B. Oberwager and Paxton Blair of counsel), for appellant.
    
      Montague Gasper and Charles J. Nehrbas for respondent.
   Order affirmed, with costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Feoessel, Van Vooehis, Bueke and Foster.  