
    In re TURL’S ESTATE.
    (Supreme Court, Appellate Division, First Department.
    May 15, 1896.)
    Proceeding to appraise the estate of John Turk deceased, under the transfer tax act. W. W. Niles, Jr., for appellant. Edgar J. Levey, for respondent.
   PER CURIAM.

This order should be affirmed, upon the authority of the case of In re Livingston’s Estate, 1 App. Div. 568, 37 N. Y. Supp. 463, from which we do not think it is distinguishable. This order should be affirmed, with $10 costs and disbursements.  