Majority
p. 737In the Matter of the Transfer Tax upon the Estate of William F. Mittendorf, Deceased. George S. Mittendorf, as One of the Executors, etc., Appellant; State Tax Commission, Respondent.
Order reversed and proceeding remitted to Surrogate’s Court on the authority of Matter of Gibert ( 176 App. Div. 850 ). Settle order on notice. Present — Clarke, P. J., Dowling, Smith, Page and Greenbaum, JJ.