Majority
p. 647In the Matter of the Transfer Tax upon the Estate of Flora M. Barstow, Deceased. State Tax Commission, Appellant; Frances B. Barstow et al., as Executrices and Trustees, Respondents. (Argued May 11, 1931; decided May 22, 1931.)
p. 648
Seth T. Cole and Harry M. Peyser for appellant.
Russell L. Bradford and Walter E. Cooper for respondents.
Order affirmed, with costs; no opinion.
Concur: Cakdozo, Ch. J., Pound, Crane, Lehman, Kellogg, O’Brien and Hubbs, JJ.