Majority
p. 613In the Matter of the Estate of Leonard S. Whittier, Deceased. Lewis Henry, as Executor of Leonard S. Whittier, Deceased, Appellant; State Tax Commission, Respondent. Argued January 10, 1940; decided January 25, 1940.
p. 614
William Flannery for appellant.
Harry T. O’Brien, Jr., and Mortimer M. Kassell for respondent.
Order affirmed, with costs payable out of the estate; no opinion.
Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ.