In re the Estate of Behm — 14 N.Y.2d 826

Majority

p. 826

In the Matter of the Estate of Charles L. Behm, Deceased. State Tax Commission, Respondent; Marion L. Behm et al., As Executors of Charles L. Behm, Deceased, Appellants.

Argued April 30, 1964;

decided June 4, 1964.

p. 827

Dudley Miller, Clarence Z. Spriggs, Josiah Willard, Lauriston Castleman, Jr., and Joseph Kartiganer for appellants.

Edward H. Best, Francis Kelliher and Vincent P. Molineaux for respondent.

Order affirmed, without costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Van Voorhis, Burke, Scileppi and Bergan.